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Bureau of Internal Audit


Overview

Michael Yu, CIA
Director of Internal Audit

The Bureau of Internal Audit, under the direction of the Inspector General, assists the Secretary and the Department in deterring and detecting fraud, waste and abuse and provides assurance that the Department uses its resources in an efficient and effective manner.

Pursuant to Section20.055(5), Florida Statutes (F.S.), the Bureau of Internal Audit conducts performance, information technology, financial, and compliance audits of the Department and prepares reports of its findings and recommendations. Audits are performed in accordance with the Standards for the Professional Practice of Internal Auditing, published by the Institute of Internal Auditors. The Institute defines internal auditing as an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. An audit involves obtaining an understanding of internal control structure; assessing control risk; testing of records and responses to inquiries by obtaining corroborating evidentiary matter through inspection, observation, confirmation, and other procedures.

In addition to audits, the bureau performs non-audit services, special projects, and provides other management advisory and consultant services to the department.

The Bureau of Internal Audit conducts audit and reviews of state-run and provider-run programs and processes. Audits are planned and scheduled based on a Department-wide risk assessment. In addition to these planned audit activities, the Bureau also conducts audits and reviews as directed by the Inspector General. As required by Section20.055(5)(d), Florida Status, a report of preliminary and tentative findings and recommendations will be sent to program staff who must provide a written response within 20 working days after receipt. Final reports will be distributed to the Secretary, management, the Executive Office of the Governor, the Joint Legislative Auditing Committee, and the Office of the Auditor General. Auditors track the status of corrective action as appropriate. In addition to internal audits, the Bureau of Internal Audit acts as a liaison between the Department and external auditors (Auditor General, OPPAGA, Department of Financial Services, and federal auditors).

The Bureau of Internal Audit also assesses the reliability and validity of performance measures and aids in special projects within the Department.

Another function of the Bureau of Internal Audit is to manage the Department's compliance with the Florida Single Audit Act as outlined in Section 215.97, F.S., Florida Single Audit Act.

The Bureau of Internal Audit is staffed by a Director of Audit, and three Senior Auditors.