Eoghan Murphy (Dublin South East, Fine Gael)
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1670. To ask the Minister for Transport, Tourism and Sport the status of the internal audit unit across his Department; the internal audit unit's relationship with external auditors and audit committees, as well as the internal audit unit's adherence to professional standards; and if he will make a statement on the matter. [32558/15]

Paschal Donohoe (Dublin Central, 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 Accounting Officer and the Chairman of the Audit Committee. The Audit Committee is part of the Department’s governance framework whose mission is to advise (and to bring any matters of concern that arise to the attention of) the Accounting Officer and the Management Board in fulfilling their responsibilities with regard to the governance of the Department, having particular regard to the provision of assurance in relation to adequacy and effectiveness of the systems of internal controls and risk management in place. The Audit Committee is both independent and objective. 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, for information, throughout the year. The Audit Committee meets with the C&AG annually to discuss their audit and other issues of common concern which 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.