I am advised by the Garda authorities that the Garda Internal Audit Section (GIAS) conducts periodic and systematic audits of Garda Divisions, Districts, Sections and Units based on professional audit procedures, as well as undertaking thematic audits encompassing issues across the organisation, and conducting value-for-money type reviews within An Garda Síochána on behalf of the Commissioner. While providing assurances to the Commissioner, GIAS seeks to be of assistance to each area being audited. The overall aim is to encourage and recommend best practice across the organisation by highlighting recurring issues common to different sections and units.
GIAS conduct audits of information and records for the purpose of reporting on the controls, processes, and systems used to manage An Garda Síochána’s resources, money, people, physical assets and information. This allows GIAS to comment on the organisation’s operations in terms of economy in acquiring resources, efficiency in using resources and effectiveness in achieving objectives.
The information requested by the Deputy regarding the number of reports completed by the Garda Internal Audit Section is set out in the table below. I am informed that the audits would have commenced within the previous 12 months of the date of completion.
Audit Reports Completed
|
2012
|
2013
|
2014
|
2015
|
2016
|
Audits of Divisions/Districts/Specialist Units
|
7
|
10
|
6
|
7
|
5
|
Review Audits
|
15
|
6
|
4
|
4
|
6
|
Thematic Audits
|
5
|
6
|
4
|
1
|
2
|
‘Value for Money’ Policy Reviews
|
0
|
0
|
2
|
0
|
0
|
Joint Audits with Garda Professional Standards Unit
|
0
|
2
|
2
|
0
|
1
|
Reports to Commissioner/Annual Report
|
2
|
1
|
1
|
1
|
1
|
Total
|
29
|
25
|
19
|
13
|
15
|
There are 6 audits currently ongoing (as of 06 April 2017).
I understand from the Garda authorities that recommendations made by GIAS are categorised as priority 1, 2 or 3, with Priority 1 recommendations being the most urgent. Review audits are conducted by the Garda Internal Audit Section to assess the implementation of recommendations from original audit reports. Any outstanding issues are referred to Garda Senior Management and the Garda Audit Committee for their consideration and further action.