Eoghan Murphy (Dublin South East, Fine Gael)
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572. To ask the Minister for Defence 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. [32548/15]

Simon Coveney (Cork South Central, Fine Gael)
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The Department of Defence has a long-established Internal Audit Unit which operates in accordance with the Internal Audit Standards published by the Department of Public Expenditure and Reform in November 2012. These Standards apply the Institute of Internal Auditors’ International Standards for the Professional Practice of Internal Auditing across all Departments and other Vote Holders. Under these Standards, the head of Internal Audit Unit reports to the Accounting Officer.

The Department also has a long-standing Audit Committee which operates in accordance with the Guidance on Audit Committees issued by the Department of Public Expenditure and Reform in September 2014. The Audit Committee meets at least four times per year, in accordance with its charter, and the head of the Internal Audit Unit attends all Audit Committee meetings. The Audit Committee reviews the annual work-plan of the Internal Audit Unit before it is approved by the Accounting Officer and the Internal Audit Unit makes an annual written report to the Committee.

The Comptroller and Auditor General provides the external audit service in respect of Vote 35 (Army Pensions) and Vote 36 (Defence) and the Internal Audit Unit has an ongoing constructive relationship with the Office of the Comptroller and Auditor General. All internal audit reports are sent to the Office of the Comptroller and Auditor General. In accordance with its charter, the Audit Committee meets with staff from the Office of the Comptroller and Auditor General on an annual basis to discuss relevant audit matters.