John Curran (Dublin Mid West, Fianna Fail)
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88. To ask the Minister for Justice and Equality the number of reports or inquiries that have been undertaken by the internal audit unit of An Garda Síochána for each of the past five years; when each report started and finished; the number still ongoing; the substance and findings of each report; the recommendations which in each case were made; the number of these which have been implemented to date; and if she will make a statement on the matter. [17263/17]

Frances Fitzgerald (Dublin Mid West, Fine Gael)
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I am advised by the Garda authorities that the Garda Internal Audit Section (GIAS) conducts periodic and systematic audits of Garda Divisions, Districts, Sections and Units based on professional audit procedures, as well as undertaking thematic audits encompassing issues across the organisation, and conducting value-for-money type reviews within An Garda Síochána on behalf of the Commissioner. While providing assurances to the Commissioner, GIAS seeks to be of assistance to each area being audited. The overall aim is to encourage and recommend best practice across the organisation by highlighting recurring issues common to different sections and units.

GIAS conduct audits of information and records for the purpose of reporting on the controls, processes, and systems used to manage An Garda Síochána’s resources, money, people, physical assets and information. This allows GIAS to comment on the organisation’s operations in terms of economy in acquiring resources, efficiency in using resources and effectiveness in achieving objectives.

The information requested by the Deputy regarding the number of reports completed by the Garda Internal Audit Section is set out in the table below. I am informed that the audits would have commenced within the previous 12 months of the date of completion.

I understand from the Garda authorities that recommendations made by GIAS are categorised as priority 1, 2 or 3, with Priority 1 recommendations being the most urgent. Review audits are conducted by the Garda Internal Audit Section to assess the implementation of recommendations from original audit reports. Any outstanding issues are referred to Garda Senior Management and the Garda Audit Committee for their consideration and further action.