Dáil Éireann Debate, Thursday - 16 May 2013
64. Deputy Michael McGrath asked the Tánaiste and Minister for Foreign Affairs and Trade if he proposes to change the auditing system pertaining to overseas development aid such as having auditing carried out under the Office of the Comptroller and Auditor General; and if he will make a statement on the matter. [23211/13]
View answerMy Department has in place rigorous accounting and audit controls that recognise the various types of risk inherent in delivering a large scale and multi faceted overseas aid programme in difficult and challenging environments. As is required for all Government Departments, my Department has in place an internal audit function with appropriately trained personnel, which operates in accordance with a written charter - in line with international auditing standards - which is approved by the Accounting Officer. This is confirmed in the Statement on Internal Financial Control which is annexed to the annual Appropriation Accounts for this Department. This is confirmed in the Statement on Internal Financial Control which is annexed to the annual Appropriation Accounts for this Department. The internal audit function has responsibility for overseeing the audit of the Overseas Aid budget in my Department and employs a risk-based approach in determining its work plan. The work plan is approved by the Secretary General and overseen by the independent Audit Committee who review annually the policies and work programme of the Internal Audit function. In line with good practice, internal audit approaches and work programmes within my Department are continuously reviewed and updated as the risk environment evolves.
The audit function of my Department is suitably staffed with qualified accountants at HQ and in Irish Aid missions and all staff have relevant experience in the delivery of aid programmes overseas. In common with all other Government Departments the annual appropriation accounts of my Department are audited and reported on by the Comptroller and Auditor General. Overall I am satisfied that the internal audit function is appropriate and working to the highest standards and do not propose to change the auditing system at this time.
