Copies of reports may be obtained from: Mike Blackburn , Audit Director blackbrm@ahca.myflorida.com 2727 Mahan Drive Tallahassee, FL 32308 (850)922-8449 / SunCom 292-8449 (850)487-4108 / SunCom 277-4108 fax

The Internal Audit Section's mission is to function as an independent and objective assurance and consulting activity with the purpose of adding value to improve the operations of the Agency. To accomplish this, the section proactively identifies areas within the Agency's operations that have circumstances or issues with potential risk to the Agency. These risk factors could be control weaknesses that lead to ineffective or inefficient operations, non-compliance with laws, or potential loss of state assets.

Upon identification and assessment of risk, the section, in consultation with Agency management, adopts an audit plan for each fiscal year. The Audit Plan schedules and assigns the unit's resources to performance of management consultation, management reviews, special projects, and independent audits for the purpose of providing recommendations and solutions to management.

Management Consultation - Assistance provided to Agency management or staff for the purpose of improving specific program operations or processes. In performing management consultation, the objective of the Internal Audit section is to help management or staff add value to agency programs by streamlining operations, enhancing controls, and implementing best practices. Some management consultation engagements are conducted in accordance with the International Standards for the Professional Practice of Internal Auditing. Some examples of management consultation performed by the section include:

• Reviewing processes and interviewing staff within specific areas to identify process weaknesses and potential improvements.
• Documenting recommendations for improvement, and working with management to determine feasibility of implementation.
• Determining how a specific process or activity effects other units of the agency.
• Coordinating process improvements with all affected units and determining if proposed recommendations will work favorably for the units.
• Facilitating adoption and implementation of recommendations between management and staff, and between agency units.
• Participating in process action teams.
• Reviewing planned or new processes to determine efficiency, effectiveness, or adequacy of internal controls.
• Preparing flow charts or narratives of processes for management.

Management Reviews - Evaluation of Agency units, programs or processes to assess efficiency, effectiveness, compliance with laws and regulations, or adequacy of management and internal controls. Management reviews result in written reports or letters of findings and recommendations, including responses by management. These reports are distributed internally to the Agency Secretary and affected program managers, and to the Office of the Governor.

Special Projects - Other services performed by the Internal Audit section. Special projects include: assisting a unit in researching an issue, helping a unit to complete an assignment, helping a unit to process a work backlog, assisting other Departments or the Governor's office, or compliance reviews of Agency contractors or entities under Agency oversight.

Audits - Audits are conducted in accordance with the International Standards for the Professional Practice of Internal Auditing and/or Generally Accepted Government Auditing Standards. Audits are conducted to determine if a unit's system of internal control is adequate to accomplish its objectives and encompass:

1. Reliability and integrity of information,
2. Compliance with policies, procedures, laws and regulations,
3. Safeguarding of assets,
4. Economic and efficient use of resources, and
5. Accomplishment of established objectives and goals for operations or programs.