Eoghan Murphy (Dublin South East, Fine Gael)
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133. To ask the Taoiseach the status of internal audit across his Department; internal audit's relationship with external auditors and audit committees, as well as internal audit's adherence to professional standards; and if he will make a statement on the matter. [32556/15]

Enda Kenny (Mayo, Fine Gael)
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The Audit Committee and Internal Audit Unit provide assurances to my Department’s Accounting Officer on the adequacy and effectiveness of the organisation’s system of internal controls. The audit function’s terms of reference are set out in the Internal Audit Charter (set out below).

The Internal Audit Unit is an independent advisory service and outside of this has no operational role. It has a staff of three (Principal Officer, Higher Executive Officer and Executive Officer) and delivers on a work programme agreed with the Audit Committee, reporting on its audits to the Committee three to four times per year prior to submission to the Accounting Officer.

The members of the Audit Committee, including two external members, are appointed by the Secretary General of my Department in his capacity as Accounting Officer. No fees or remuneration are paid for their services.

Annually the Audit Committee submits a report to the Accounting Officer and the Audit Committee Chair briefs the Accounting Officer on the work of the Internal Audit Unit and the operation of the Audit Committee. As Taoiseach, I also receive a copy of the annual report as does the Comptroller and Auditor General and the Management Advisory Committee of my Department.

The Internal Audit Unit maintains regular contact with the Office of the Comptroller & Auditor General and circulates its internal audit reports to it. The Audit Committee meets annually with the C&AG auditor to the Department to discuss the internal audit work programme and other matters of common interest, including issues identified in the context of the C&AG audits.

The Audit Committee regularly reviews its operation and procedures. In 2013 the Committee arranged an external Quality Assurance Review of the audit function and it is currently updating the Internal Audit Charter in line with the most recent guidelines for audit committees issued by the Department of Public Expenditure and Reform.