As indicated in my reply to Questions Nos. 113 and 115 of 12 June 2003, the staffing complement involved in human resource matters in my Department is 78. In common with arrangements across the Civil Service, the persons assigned to this work are predominantly officers in general service grades for whom specific professional qualifications are not prescribed. This is considered to provide the most appropriate mix of skills and operational flexibility. It also allows mobility, personal development opportunities and skills transfers which would not be available to my Department if recruitment and assignments were more narrowly based on prescribed qualifications for specific posts. Nevertheless, many officers in these areas have obtained third level qualifications ranging from masters degrees in HR and IT, primary degrees in computer science and engineering and diplomas and certificates in various aspects of IT and HR to specific training tailored to the work undertaken in different operational areas.
I am satisfied that audits conducted by my Department's internal audit unit are professional, comprehensive and impartial and that its objectives, as an independent appraisal function for the review of internal control systems, are met having regard to the resources available. Internal audit work is concerned with the adequacy of internal control as a contribution to the proper, economic, efficient and effective use of resources while financial audits are generally the remit of the Comptroller and Auditor General. As a consequence, I do not accept that professional accountancy qualifications are an essential requirement for all internal audit work.
The imputation in the question in relation to the professional skills of my Department's internal audit unit is not correct. The position is that a general service officer, who has a professional qualification in internal auditing and who has completed a number of courses in internal auditing, manages the unit. He also has wide experience of audit work, including experience in two other Departments. The support staff of five persons includes three officers with professional accountancy qualifications. The remaining staff have completed two external training courses in internal audit.