Dáil Éireann Debate, Tuesday - 22 September 2015
1364. Deputy Eoghan Murphy asked the Minister for Education and Skills the status of internal audit across her Department; internal audit's relationship with external auditors and audit committees, as well as internal audit's adherence to professional standards; and if she will make a statement on the matter. [32549/15]
View answerThe Internal Audit Unit (IAU) of my Department is an independent unit which reports directly to the Accounting Officer (Secretary General). The IAU carries out its work in accordance with its Charter and has a staffing level of four. The Unit operates on the basis of risk-based auditing in accordance with the Institute of Internal Auditors (IIA) The International Standards for the Professional Practice of Internal Auditing which the Minister for Public Expenditure & Reform determined, in November 2012, should apply in all Government Departments. The Appropriation Accounts of my Department are audited annually by the Office of the Comptroller & Auditor General and a representative of that Office meets independently with both the Audit Committee and the Head of Internal Audit annually or more frequently if considered appropriate. The Department's Audit Committee is appointed by the Accounting Officer and provides independent advice on internal controls, the risk management environment and audit matters. In fulfilling this role, it reports directly to the Accounting Officer and has no executive powers. The Committee is also governed by Charter and has a membership of five including three external members, one of whom is Chairperson. The Committee meets quarterly. The current members come from diverse backgrounds and occupations, bringing a breadth of skills, experience and knowledge to the Committee in areas of importance to the Department.
