Eoghan Murphy (Dublin South East, Fine Gael)
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719. To ask the Minister for Children and Youth Affairs 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. [32546/15]

James Reilly (Dublin North, Fine Gael)
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My Department has an established Internal Audit Unit and an Audit Committee both of which operate under charters approved by the Secretary General and the Audit Committee. The Department’s Audit Committee is part of its control environment, tasked with providing independent advice to the Secretary General, as Accounting Officer, regarding the suitability and robustness of the Department’s internal control systems and procedures. Internal Audit meets with the Audit Committee at least 4 times per year and has full and free access to the Audit Committee and Accounting Officer as required.

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. Internal Audit also tracks the implementation of issues raised in the Internal and C&AG audits of the appropriation accounts. The Audit Committee meets with the C&AG annually to discuss their audit and other issues of common concern which may arise.

Internal Audit 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.