Roles & Responsibilities of Internal Audit
Responsibility for internal control rests with executive management; they should ensure that appropriate and adequate control arrangements exist in their 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 19 (Justice central) and Vote 21 (Prison Service).
Structure of Internal Audit
The Internal Audit Unit has six staff in total: a Head of Internal Audit and five Auditors. These operate from two offices, one in Dublin and a second office in the Financial Shared Services in Killarney, Co Kerry.
The Head of Internal Audit will report 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/ Accounting Officer.
Audit reports prepared by the Internal Audit Unit are submitted to the Audit Committee by the Head of Internal Audit. A copy of the reports are circulated to local management. Local management submit their observations on the audit reports to the the Head of Internal Audit and follow up on addressing the issues identified.
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/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 is made up of five members: a chairman and four independent members. 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 corporate governance in the Department of Justice and Equality.
|Address:||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: Detailed Description of Internal Audit.