Eoghan Murphy (Dublin South East, Fine Gael)
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1526. To ask the Minister for Environment, Community and Local Government the status of internal audit in 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. [32550/15]

Alan Kelly (Tipperary North, Labour)
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My Department has an Internal Audit function established by charter which was approved by the Accounting Officer and the Department’s Audit Committee.  The Internal Audit Unit works under the direction of the Accounting Officer, to whom it has direct access, and the Audit Committee. The Unit is authorised by the Accounting Officer to carry out a comprehensive programme of internal audit in all areas of the Department. In the implementation of the audit programme, internal audit staff are authorised to have full, free and unrestricted access to all of the Department's records, assets and personnel.

The Unit liaises closely with the Office of the Comptroller and Auditor General, which is the external auditor of the Department, and all internal audit reports are made available to it for review. The external auditor meets both the Head of Internal Audit Unit and the Audit Committee at least once annually.

The Audit Committee is part of the Department’s governance framework and is tasked with providing independent advice to the Accounting Officer regarding the adequacy and effectiveness of the Department’s systems of internal control, corporate governance and risk management. A key function of the Audit Committee is to oversee and monitor the work of the Internal Audit Unit and to approve its audit programme. The Committee advises the Accounting Officer on the operation and development of the resources of the internal audit function in the Department. The Internal Audit Unit meets with the Audit Committee at least 4 times per year and has full and free access to the Audit Committee as required.

The Internal Audit function is guided by the Institute of Internal Auditors’ Standards which the Minister for Public Expenditure & Reform determined, in November 2012, should apply across all Departments and other Vote Holders.