Catherine Murphy (Kildare North, Social Democrats)
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69. To ask the Minister for Foreign Affairs and Trade if his Department has completed an external quality assurance assessment of its internal audit function as required by the Institute of Internal Audit standards that were introduced in 2012 (details supplied); and if he will make a statement on the matter. [5112/18]

Simon Coveney (Cork South Central, Fine Gael)
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An external quality assessment of the Internal Audit function in the Department of Foreign Affairs and Trade is currently underway and will be completed in February 2018. In November 2012, following extensive consultation with Heads of Internal Audit, Audit Committees and Senior Management across the range of Vote Holders, the Department of Public Expenditure and Reform determined that the Institute of Internal Auditors International Standards for the Professional Practice of Internal Auditing (IIA Standards) should apply across all Irish Government Departments and other Vote Holders. These Standards require that an external assessment of an internal audit function must be conducted periodically.