Eoghan Murphy (Dublin South East, Fine Gael)
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1187. To ask the Minister for Foreign Affairs and Trade 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. [32552/15]

Charles Flanagan (Laois-Offaly, Fine Gael)
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As is the practice in all Government Departments, my Department has in place an internal audit function which reports directly to the Secretary General. The function is staffed with appropriately qualified personnel and adheres to the International Standards for the Professional Practice of Internal Auditing. The internal audit work plan is approved by the Secretary General and is also overseen by the Department’s independent Audit Committee. The Head of Internal Audit attends all meetings of the Audit Committee. In line with good practice and international auditing standards, internal audit approaches and work programmes within my Department are continuously reviewed and updated as the risk environment evolves.

In common with all other Government Departments, the annual appropriation accounts of my Department are audited and reported on by the Comptroller and Auditor General. Internal audit provide all their reports to the Comptroller and Auditor General during their annual audit, and internal audit staff also regularly meet with the Office.