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

288. To ask the Tánaiste and Minister for Social Protection 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. [32557/15]

Joan Burton (Dublin West, Labour)
Link to this: Individually | In context | Oireachtas source

The Department of Social Protection has an established Internal Audit Unit and an Audit Committee which operate under charters which were approved by the Department's Secretary General and Audit Committee. The Department's Audit Committee is part of its governance framework, 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. The Head of Internal Audit reports to the Audit Committee and Secretary General. Internal Audit management meet with the Audit Committee at least four times per annum and has full access to the Audit Committee and Secretary General as required.

The Office of the Comptroller & Auditor General (C&AG) is the Department's external auditor and conducts the audit of the Department’s Appropriation Account each year. Internal Audit provides copies of a) minutes of Audit Committee meetings; b) the Audit Committee Annual Report; c) audit plans and d) completed audit reports to his office, in respect of each year. Internal Audit management liaise with and meet with C&AG management on a regular basis. 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 that these standards should apply across all Departments and other Vote Holders and formally adopted them as DPER Central Government Internal Audit Standards 2012.