My Department is committed to supporting, developing and reviewing the internal control environment and corporate governance procedures across all areas of activity for which my Accounting Officer has responsibility. In this regard, the Department's Internal Audit Unit and Audit Committee have a significant role to play. The Audit Committee is part of the assurance system, tasked with providing independent advice to my Accounting Officer regarding the suitability and robustness of my Department’s internal control systems and procedures. The Office of the Comptroller & Auditor General conducts an external audit of my Department’s Appropriation Account each year and my Internal Audit Unit and Audit Committee has a constructive and cooperative relationship with that Office. In November 2012 the Department of Public Expenditure and Reform determined that the Chartered Institute of Internal Auditors International Standards for the Professional Practice of Internal Auditing should apply to all Departments and my Department adheres to these. The work of my Audit Committee is carried out in compliance with the structures set out in the Department of Public Expenditure and Reform 2014 Audit Committee Guidance.