Mission and goal

The mission of the Office of Inspector General is to protect and promote public integrity and accountability within the Lottery through audits and investigations that detect fraud, waste, abuse, and administrative violations.

The goal is to prevent and decrease the reoccurrence of such violations through employee awareness and cooperation, while providing the Lottery with a timely, accurate, objective and useful work product that promotes confidence and provides transparency for the citizens of the State of Florida.

Organizational structure and independence

The Inspector General reports directly to the Chief Inspector General and administratively to the Florida Lottery Secretary. The Inspector General serves as the Chief Audit Executive for the Agency. The main functions within the Office of Inspector General, which include internal audits and investigations, are designed to comply with Florida Statutes and to assist the Lottery in meeting its mission and goals.

Authority and responsibilities

The Office of Inspector General serves as a central point for coordination of and responsibility for activities that promote accountability, integrity, and efficiency in the Florida Lottery. Section 20.055 of Florida Statutes defines the duties and responsibilities of agency Inspectors General as follows:

• Advise in the development of performance measures, standards, and procedures for the evaluation of state programs;
• Assess the reliability and validity of the information provided by the state agency on performance measures and standards, and make recommendations for improvement, if necessary, prior to the submission of those measures and standards to the Executive Office of the Governor;
• Review the actions taken by the state agency to improve program performance and meet program standards and make recommendations for improvement, if necessary;
• Provide direction for, supervise, and coordinate audits, investigations and management reviews relating to the programs and operations of the Florida Lottery;
• Conduct, supervise, or coordinate other activities carried out or financed by the Florida Lottery for the purpose of promoting economy and efficiency in the administration of, or preventing and detecting fraud and abuse in, its programs and operations;
• Keep the Chief Inspector General and Florida Lottery Secretary informed concerning fraud, abuses, and deficiencies relating to programs and operations administered or financed by the Florida Lottery, recommend corrective action concerning fraud, abuses and deficiencies, and report on the progress made in implementing corrective action;
• Ensure effective coordination and cooperation between the Auditor General, federal auditors, and other governmental bodies with a view toward avoiding duplication;
• Review, as appropriate, rules relating to the programs and operations of such state agency and make recommendations concerning their impact; and
• Ensure that an appropriate balance is maintained between audit, investigative and other accountability activities.

Useful links

• Section 20.055, Florida Statutes (Agency Inspectors General);
• Section 112.3187, Florida Statutes (Whistle-blower’s Act);
• State of Florida, Office of the Chief Inspector General;
• State of Florida, Office of the Auditor General;
• Association of Inspectors General (AIG);
• Florida Legislature's Office of Program Policy Analysis and Government Accountability (OPPAGA);
• The International Standards for the Professional Practice of Internal Auditing of the Institute of Internal Auditors, Inc. (IIA);
• ISACA; and
• Commission for Florida Law Enforcement Accreditation (CFA).

Internal audit

The internal audit activity helps the Florida Lottery 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:

1. 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.
2. A Consulting Service is an advisory activity, the nature and scope of which is agreed upon with the client. It is intended to add value and improve an organization's operations. Examples include counsel, advice, facilitation, process improvement, 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 General Principles and Standards for Offices of Inspector General, Information Systems Audit and Assurance Standards, the Office of Inspector General Charter, and OIG Audit Manual.

Responsibility

The Office of Inspector General has the responsibility to:

• Review and evaluate internal controls necessary to ensure the fiscal accountability of the Florida Lottery;
• Develop and implement an annual audit plan;
• Maintain a professional audit staff;
• Establish and maintain a quality assurance program;
• Provide summaries and results of internal audit activities for inclusion in the Office of Inspector General Annual Report;
• Stay informed of emerging trends and successful practices in internal auditing;
• Consider the scope of work of external auditors to avoid duplication of effort; and
• Provide liaison support between external auditors and the agency.