Dáil Éireann Debate, Tuesday - 22 September 2015
672. Deputy Eoghan Murphy asked the Minister for Justice and Equality 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. [32555/15]
View answerMy Department has had an established Internal Audit Unit and an Audit Committee in place since 2004. The Audit Committee is part of the Department's governance framework, tasked with providing independent advice to the Accounting Officer, regarding the suitability and robustness of the organisation’s internal control systems and procedures. The Audit Committee operates under an Audit Committee Charter and has a total of 5 members, 4 are external members and one is a departmental representative. Internal Audit meets with the Audit Committee at least 4 times per year and has full and free access to the Audit Committee and the Accounting Officer as required. The Internal Audit Unit is staffed with qualified Accounting and Audit staff and they report on all audit matters to the Audit Committee. The Internal Audit Unit provide audit services to a number of Justice and Equality statutory bodies.
The Comptroller and Auditor General (C&AG) is the Department's external auditor. Internal Audit provides copies of minutes of Audit Committee meetings; the Audit Committee Annual Report, and completed audit reports to his office, for information purposes throughout the year. It also tracks the implementation of key issues raised in the C&AG annual audit 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 in my Department is guided by the Chartered Institute of Internal Auditors International Standards for the Professional Practice of Internal Auditing. The Department of Public Expenditure and Reform, determined in November 2012, that these standards should apply across all Departments and other Vote Holders.
An Garda Síochána, the Courts Service and the Property Registration Authority have similar governance structures in place.
