Catherine Murphy (Kildare North, Social Democrats)
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207. To ask the Minister for Health if his Department has completed an external quality assurance assessment of its internal audit function as required by the Institute of Internal Auditors' standards that were introduced in 2012 (details supplied); and if he will make a statement on the matter. [5113/18]

Simon Harris (Wicklow, Fine Gael)
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My Department's internal audit function is guided by the Institute of Internal Auditors' Standards which were published by the Department of Expenditure and Reform (DPER) in November 2012. These Standards require that a quality assurance and improvement programme be developed for the function which involves both periodic internal assessments and external assessments being carried out every five years. Guidance provided by DPER suggested that these assessments be carried out in 2017. My Internal Audit Unit intends completing an internal quality assurance assessment in early 2018 followed by an external quality assessment which will be undertaken during 2018.