The Florida Lottery - Office of Inspector General


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Office of Inspector General Internal Audits



Mission and Scope of Work The mission of the internal audit activity is to provide independent, objective assurance and consulting services designed to add value and improve the organization’s operations. The internal audit activity helps the organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes.

The internal audit activity offers two types of services:

An Assurance Service is an objective examination of evidence for the purpose of providing an independent assessment of risk management, control, or governance processes for the organization. Examples may include financial, performance, compliance, system security and due diligence engagements;
A Consulting Service is an advisory and related client-service activity, the nature and scope of which is agreed upon with the client and is intended to add value and improve an organization’s operations. Examples include counsel, advice, facilitation, process design and training.

Internal audit services are to be performed in a way that provides reasonable assurance that work conforms to the International Standards for the Professional Practice of Internal Auditing, the Office of Inspector General Charter and Operations Manual, and effectiveness and efficiency procedures designed to control work.

The scope of work of the internal auditing activity is to determine whether the organization’s network of risk management, control and governance processes, as designed and represented by management, is adequate and functioning in a manner to ensure:

Risks are appropriately identified and managed;
Interaction with various governance groups occurs as needed;
Significant financial, managerial, and operating information is accurate, reliable and timely;
Employees’ actions are in compliance with policies, standards, procedures and applicable laws and regulations;
Resources are acquired economically, used efficiently, and adequately protected;
Programs, plans and objectives are achieved;
Quality and continuous improvements are fostered in the organization’s control processes; and
Significant legislative or regulatory issues impacting the organization are recognized and addressed properly.
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Responsibility The Inspector General and staff of the internal audit activity have the responsibility to:

Develop and implement a flexible annual audit plan using appropriate risk-based methodology, including any risks or controls identified by management, and submit that plan to the Florida Lottery Secretary for review and approval;
Maintain a professional audit staff with sufficient knowledge, skills, experience and professional certifications to meet the requirements of the Office of Inspector General Charter and Operations Manual;
Establish and maintain a quality assurance program, by which the Inspector General assures the efficiency and effectiveness of operations of internal auditing activities;
Provide summaries and results of internal audit activities for inclusion in the Office of Inspector General Annual Report pursuant to Section 20.055, Florida Statutes;
Stay informed of emerging trends and successful practices in internal auditing;
Consider the scope of work of external auditors, as appropriate, for the purpose of providing optimal audit coverage to the organization at a reasonable overall cost; and
Provide liaison support to external auditors.
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