Eoghan Murphy (Dublin South East, Fine Gael)
Link to this: Individually | In context | Oireachtas source

672. To ask the Minister for Justice and Equality the status of internal audit across her Department; internal audit's relationship with external auditors and audit committees, as well as internal audit's adherence to professional standards; and if she will make a statement on the matter. [32555/15]

Frances Fitzgerald (Dublin Mid West, Fine Gael)
Link to this: Individually | In context | Oireachtas source

My Department has an established Internal Audit Unit and an Audit Committee in place since 2004. The Audit Committee is part of the Departments governance framework, tasked with providing independent advice to the Accounting Officer, regarding the suitability and robustness of the organisation’s internal control systems and procedures. The Audit Committee operate under an Audit Committee Charter and has a total of 5 members, 4 are external members and one is a departmental representative. Internal Audit meets with the Audit Committee at least 4 times per year and has full and free access to the Audit Committee and the Accounting Officer as required. The Internal Audit Unit is staffed with qualified Accounting and Audit staff and they report on all audit matters to the Audit Committee. The Internal Audit Unit provide audit services to a number of Justice and Equality statutory bodies.

The Comptroller and Auditor General (C&AG) is the Department's external auditor. Internal Audit provides copies of minutes of Audit Committee meetings; the Audit Committee Annual Report, and completed audit reports to his office, for information purposes throughout the year. It also tracks the implementation of key issues raised in the C&AG annual audit of the Appropriation Accounts. The Audit Committee meets with the C&AG annually to discuss their audit and other issues of common concern with may arise.

Internal Audit in my Department is guided by the Chartered Institute of Internal Auditors International Standards for the Professional Practice of Internal Auditing. The Department of Public Expenditure and Reform, determined in November 2012, that these standards should apply across all Departments and other Vote Holders.

An Garda Síochána, the Courts Service and the Property Registration Authority have similar governance structures in place.