Our chapter recently held a two-day training titled "Emphasize the Basics, Elevate the Standards", which focused on the International Professional Practices Framework (IPPF) and auditing best practices. Eleven topics, an Audit Director Question and Answer session, and Audit Management Software demonstrations were presented to the 120 attendees. The core purpose of the training was to raise the attendees’ basic knowledge and skills of our profession and to help them understand the need to conform with IIA’s standards.
 
The standards state that the phrase "Conforms with the International Standards for the Professional Practice of Internal Auditing" can only be used when the internal audit activity has had and passed an external assessment. According to Standard 1312, the external assessment must be conducted by a "qualified, independent assessor, or assessment team” and must occur every five years. Here in Florida's capital city, the 33 State agency Inspector General Offices are also held to sub-section 20.055(6)(a), Florida Statutes, which states that "…audits shall be conducted in accordance with the current International Standards for the Professional Practice of Internal Auditing as published by the Institute of Internal Auditors, Inc., …. All audit reports issued by internal audit staff shall include a statement that the audit was conducted pursuant to the appropriate standards."
 
Within the past month, thirteen State agencies' Offices of Inspector General (OIG) had a quality assessment of their Internal Audit function completed by the Florida Auditor General, pursuant to sub-section 11.45(2)(i), Florida Statutes. During the reviews, the Auditor General evaluates the design of each OIG's quality assurance program related to the internal audit activity and whether the program provides reasonable assurance of conformance with applicable professional auditing standards.  The Auditor General also evaluates OIG compliance with those provisions of Section 20.055, Florida Statutes, governing the operation of the State agency's OIG internal audit activity.
 
Congratulations to the following thirteen offices, including their Inspectors General,
Directors of Audit, and staff in accomplishing clean quality assessments:
1.    Agency for Health Care Administration
2.    Department of Business and Professional Regulation
3.    Department of Transportation
4.    Department of Management Services
5.    Department of Elder Affairs
6.    Department of Legal Affairs
7.    Department of Agriculture and Consumer Services
8.    Department of Environmental Protection
9.    Office of Early Learning
10. Office of Insurance Regulation
11. Department of the Lottery
12. Office of Financial Regulation; and
13. Board of Governors
 
To learn more about quality assessment reviews and how to ensure compliance I recommend obtaining a copy of the IIA's Guide to Quality Assessment Review located in their on-line bookstore.
 
Sincerely,
Kris Sullivan
CIA, CISA, CIG, CIGI, CFE
President, Tallahassee IIA