Role & Responsibilities of Internal Audit
Responsibility for internal control rests with executive management; it should ensure that appropriate and adequate control arrangements exist in the various areas of responsibility. The role of Internal Audit is to evaluate the adequacy and effectiveness of those arrangements and to make recommendations for improvements as appropriate.
The Internal Audit Unit acts as a source of advice and support to many sections and aims to see best practice implemented in all divisions and offices where practical.
The unit has responsibility for Vote 24 (Justice central) and Vote 21 (Prison Service).
Structure of Internal Audit
The Internal Audit Unit has four staff in total: a Head of Internal Audit and three Auditors. These operate from two offices, one in Dublin and the other in Financial Shared Services in Killarney, Co Kerry.
The Head of Internal Audit reports to the Internal Audit Committee on a regular basis, as agreed in the context of the Annual Work Programme, and in particular circumstances, as requested by the Internal Audit Committee or the Accounting Officer.
The Head of Internal Audit submits audit reports prepared by the Internal Audit Unit to the Audit Committee, and copies of the reports are circulated to local management. Management submit their observations on the reports to the Head of Internal Audit and the issues are followed up on to ensure that key recommendations are implemented. The Management Advisory Committee receive a summary of the findings and a copy of the Audit Committee minutes
The Department of Justice and Equality has shown its commitment to the highest standards of corporate governance by the establishment of an Audit Committee in January 2004. The Audit Committee role and responsibilities are outlined in its terms of reference and audit charter.
The role of the Audit Committee among others is to advise the Secretary General and the officials of the Department on the adequacy and effectiveness of the systems and internal financial controls operating within the Department.
The Audit Committee comprises five members: a chairman and three independent members and one departmental representative. The members of the Audit Committee bring a significant level of private and public sector experience with them and contribute to the ongoing development and effectiveness of the control framework in the Department of Justice and Equality.
Internal Audit Unit
Department of Justice and Equality
51 St. Stephen's Green
|Phone:||+ 353 1 602-8499|
For a more detailed description of the Internal Audit function, please read the following document: Internal Audit within the Department of Justice, Equality and Law Reform (PDF - 64KB)