Catherine Murphy (Kildare North, Social Democrats)
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109. To ask the Taoiseach if his Department has completed an external quality assurance assessment of its internal audit function as required by the Institute of Internal Auditor standards that were introduced in 2012 (details supplied). [5386/18]

Leo Varadkar (Dublin West, Fine Gael)
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An external peer review was carried out on the internal audit function in my Department in 2013. The review confirmed that the internal audit function met the standards required for the provision of a robust, independent and objective assurance to the Accounting Officer of my Department on the adequacy or otherwise of the systems of internal control operating within my Department. The recommendations in the review to improve the internal audit function were implemented in full. Internal reviews of the Department’s internal audit function are carried out annually in accordance with the guidelines issued by the Department of Public Expenditure and Reform.