Catherine Murphy (Kildare North, Social Democrats)
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233. To ask the Minister for Agriculture, Food and the Marine 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. [5103/18]

Michael Creed (Cork North West, Fine Gael)
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The Internal Audit Unit in the Department of Agriculture, Food and the Marine is subject to an annual external quality assurance assessment. This assessment is carried out independently by one of the larger accounting firms in the context of that firm’s role as Certifying Body for the Department.