Oireachtas Joint and Select Committees
Thursday, 23 October 2014
Public Accounts Committee
Business of Committee
10:10 am
Mr. Seamus McCarthy:
Yes, that would be one of the things done as part of the audit planning. We would look at internal audit reports that have been published to see if there are any issues that may have an implication for the financial statements particularly. We would also look at internal audit reports to see that a proper regime is in place for carrying out internal audits so that, first of all, the findings of the internal audit are sound and, second, that they are acted upon. Those are the things we would examine in relation to internal audits.