Dáil Éireann debate -
Wednesday, 16 Oct 1991

Vol. 411 No. 1

Written Answers. - Semi-State Companies' Audit System.

Ruairí Quinn

Question:

276 Mr. Quinn asked the Minister for Labour if, in respect of each semi-State company responsible to his Department, he will outline (a) the type of internal audit system which has been established, (b) when it commenced to function, (c) the way in which if functions and (d) to whom it reports; whether he has satisfied himself that the system combines the necessary elements of scrutiny and managerial autonomy; and if he will make a statement on the matter.

Minister for Labour (Mr. B. Ahern)

The following is the position in regard to each of the semi-State organisations under the aegis of my Department.

FÁS have an internal audit unit in operation since its establishment on 1 January 1988. The scope and function of the internal audit work encompasses the examination and evaluation of the adequacy and effectiveness of the organisation's systems of internal control. The manager of the internal audit unit reports to the board secretary on day-to-day matters. The manager also reports to an audit subcommittee of the board.

CERT have a system of internal audit and control in operation since its establishment in 1963. The system is operated by staff within the accounting/finance section of the organisation. The operation of this system entails regular reviews of the organisation's financial control systems and the effectiveness of its operations. Reports are made to divisional heads and the chief executive, as appropriate.

Neither the Employment Equality Agency, Labour Relations Commission nor the National Authority for Occupational Safety and Health have a formal internal audit system. These bodies are funded through grants from my Department's Vote and their accounts are audited by the Comptroller and Auditor General.

I am satisfied that all of the semi-State organisations under my Department have the appropriate balance of control and managerial autonomy to carry out their statutory functions.