Dáil Éireann Debate, Tuesday - 22 September 2015
1576. Deputy Eoghan Murphy asked the Minister for Communications, Energy and Natural Resources the status of internal audit across his Department; internal audit's relationship with external auditors and audit committees, as well as internal audit's adherence to professional standards; and if he will make a statement on the matter. [32547/15]
View answerMy Department has an Internal Audit Unit which reports directly to the Secretary General under the general guidance of the Department's Audit Committee. Both the Internal Audit Unit and Audit Committee operate under charters approved by the Secretary General and the Audit Committee which includes an external chair and committee members. The Department’s Audit Committee, appointed by the Secretary General, is part of its control environment, tasked with providing independent advice to the Secretary General, as Accounting Officer, regarding the suitability and robustness of the Department’s internal control systems and procedures. Internal Audit meets with the Audit Committee at least 4 times per year and has full and free access to the Audit Committee and Accounting Officer as required.
The Comptroller and Auditor General (C&AG) is the Department’s external auditor. Internal Audit provides copies of minutes from Audit Committee meetings, the Audit Committees Annual Report and completed audit reports to his office. Internal Audit also tracks the implementation of issues raised in the Internal and C&AG audits of the appropriation accounts. The Audit Committee meets with the C&AG annually to discuss their audit and other issues of common concern which may arise.
Internal Audit is guided by the Chartered Institute of Internal Auditors International Standards for the Professional Practice of Internal Auditing which the Department of Public Expenditure and Reform determined, in November 2012, should be the standards which apply across the central Government sector.
