The Benefits Of Converting To An Inspector General Office And Participation In The CFA Accreditation Program.

The Benefits Of Converting

To An Inspector General Office

And Participation In The

CFA Accreditation Program

Mission and Objectivesof Internal Audit Departments

The Internal Audit Department is responsible for conducting independent, objective performance, financial and compliance audits, as well as provide investigative and consulting services in order to provide accountability to the public and promote efficient and effective use of resources and operations. We help the organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes under the Board of County Commissioners and Clerk of the Circuit Court.

We conduct our audits in accordance with generally accepted government auditing standards. Those standards require that we plan and perform the audit to ensure a reasonable basis for our judgments and conclusions regarding the organization, program, activity, or function under audit. An audit also includes assessments of applicable internal controls and compliance with requirements of laws and regulations when appropriate to satisfy the audit objectives.

Mission and Objectivesof Inspector General Offices

The Inspector General is responsible for conducting independent, objective performance, financial and compliance audits, as well as provide investigative and consulting services in order to provide accountability to the public and promote efficient and effective use of resources and operations. We help the organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes under the Board of County Commissioners and Clerk of Circuit Court.

We conduct our audits in accordance with generally accepted government auditing standards. Those standards require that we plan and perform the audit to ensure a reasonable basis for our judgments and conclusions regarding the organization, program, activity, or function under audit. An audit also includes assessments of applicable internal controls and compliance with requirements of laws and regulations when appropriate to satisfy the audit objectives.

Can you identify the differences in the Mission and

Objectives between the two?

Inspector General

Internal Audit DepartmentsAnd Inspector Generals Follow

Professional Auditing StandardsInternational Standards for the Professional Practice of Internal Auditing of The Institute of Internal Auditors, RED BOOK

Government Auditing Standards, U.S. Government Accountability Office,YELLOW BOOK

The objective of a peer review is to determine whether an internal audit organization quality control system is suitably designed and is in place and operating effectively. A peer review also provides assurance that an organization’s audits are following its established policies and procedures and applicable auditing standards.

PEER REVIEW OF AUDIT SERVICES

What About Investigations Following Established

Policies And Procedures And Applicable

Standards?

Principles and Standards for Offices of Inspector General of the

Association of Inspectors General (GREEN BOOK)

Florida Inspectors General Standards of the Commissionfor Florida Law Enforcement Accreditation (CFA)

Inspector GeneralsFollow Professional Investigative Standards

InvestigativeStandardsIncreases

Your Office’s

CREDIBILITY

STARTBYREVISINGYOURAUDITCHARTER

http://www.flaccreditation.org/Index.html

An investigative accreditation program is a tool to maintain the highest standards of professionalism

Accreditation standards were developed based on: Florida Statutes CFA operating standards Principles and Standards for Offices of

Inspector GeneralClearly defined lines of authorityConsistency in operational proceduresCurrent and relevant standards reflecting best

practices in public service

CREDIBILITY

The Pinellas County Division of Inspector General became the first local government agency in the nation to be awarded status as an Accredited Office of Inspector General by the Commission for Florida Law Enforcement Accreditation (CFA) on February 3, 2010 and the first local government agency to be awarded status as a Reaccredited Office of Inspector General February 21, 2013.

CFA Organization and Governance

1.01M Authority

1.02M Statement

1.03M Inspector General Code of Ethics

1.04M Organizational Chart

1.05M from Impairments

1.06M Confidentiality - Public Records Statutes

1.07M Notification to Officials

1.08M CFA Annual Report

1.09M Written Directive System

1.10M ADA Coordinator

CFA Personnel Practices

2.01M Investigator Qualifications

2.02M Investigative Teams

2.03M Position Description

2.04M Performance Evaluation

3.01M New Investigator Training

3.02M New Investigative Support Staff Orientation

3.03M Continuing Education

3.04M Weapons Training-Not Applicable

CFA Investigative Process4.01M Complaint Intake, Assessment and Assignment

4.02M Elements of Investigations

4.03M Case Planning

4.04M Evidence Review

4.05M Interviews

4.06m Documenting Receipt of Supporting Materials

4.07M Report Preparation

4.08MBill of Rights and Union Contracts- Unified Personnel System Rules

4.09M Legal Consultation - legal sufficiency of cases

4.10M Security of Records

4.11M Chain of Custody for Evidence

4.12M Evidence Security

5.01M Whistle Blower's Act

CFA Notification Process

6.01M Contractor Investigation Notification

6.02M Contractor Employee Investigation Notification

6.03M IG Complaint Notifications

CFA Reporting7.01M Case Tracking System

7.02M Case File Organization

7.03M Record Retention-Case file materials

8.01M Conclusion of Fact - Supported/Not/Neither

8.02M Final Report Distribution

8.03M Post Investigative Responses

8.04M Law Enforcement Notification


1.01M Authority

1.02M Statement




















4.03M Case Planning


4.05M Interviews













CFA Reporting7.01M Case Tracking System








1.01M Authority

1.02M Statement




















4.03M Case Planning


4.05M Interviews













CFA Reporting

7.01M Case Tracking System







The Commission meets quarterly to oversee the accreditation program and to officially accredit

agencies

Follow the standards and maintain the required annual documents

Board of Governors Florida Department of Transportation Florida A & M University Florida Department of Veterans' Affairs Florida Agency for Health Care Administration Florida Fish and Wildlife Conservation Commission Florida Agency for Persons with Disabilities Florida Gulf Coast University Florida Agency for Workforce Innovation Florida Housing Finance Corporation Florida Atlantic University Florida International University Florida Courts Florida Office of Financial Regulation Florida Department of Agriculture and Consumer Services Florida Office of Insurance Regulation Florida Department of Business and Professional Regulation Florida Office of the Attorney General Florida Department of Children and Families Florida Public Service Commission Florida Department of Citrus Florida State Board of Administration Florida Department of Community Affairs Florida State University Florida Department of Corrections Governor's Office Florida Department of Education Miami-Dade County Florida Department of Elder Affairs Northwest Florida Water Management District Florida Department of Environmental Protection Pinellas County Clerk of the Circuit Court & Comptroller Florida Department of Financial Services South Florida Water Management District Florida Department of Health Southwest Florida Water Management District Florida Department of Highway Safety and Motor Vehicles St. Johns River Water Management District Florida Department of Juvenile Justice Suwannee River Water Management District Florida Department of Law Enforcement University of Central Florida Florida Department of Management Services University of Florida Florida Department of Military Affairs University of North Florida Florida Department of Revenue University of South Florida Florida Department of State University of West Florida Palm Beach County Clerk of the Circuit Court & Comptroller Palm Beach County School District of Palm Beach County, Office of Inspector General Broward Office of the Inspector General

Sarasota County Clerk of the Circuit Court & Comptroller Polk County Clerk of the Circuit Court & Comptroller

FLORIDA’S OFFICES OF INSPECTORS GENERAL

http://figes.dcf.state.fl.us/Default.aspx?sort=agency&agency=51

























































http://palmbeachschools.org/inspectorgeneral/

http://www.browardig.org/







If you decide to convert to an Office

of Inspector General

CALL US.We will be happy to

help you.

You have reached the Division of Inspector General. Please leave a message and we may call back

http://inspectorsgeneral.org/

Principles and Standards for Offices of Inspector General of the Association of Inspectors General

Certified Inspector General (CIG)Certified Inspector General Auditor (CIGA)

Certified Inspector General Investigator (CIGI)

Questions/Comments

If you have any questions or concerns, please contact our office.

Hector Collazo Jr.

510 Bay AveClearwater, FL 33756727-464-8375 (Phone)

727-464-8386 (Fax)

The Benefits Of Converting To An Inspector General Office And Participation In The CFA Accreditation Program.

Documents

audit objectives

applicable standards

applicable auditing

peer review of audit

inspector general slide

compliance audits

institute of internal

inspector generals