Internal Audit Section is responsible for planning and delivering the Directorate’s annual audit program, monitoring the Directorate’s compliance and governance controls and coordination of audit sponsors, auditees and audit providers. It also undertakes reviews and investigations as requested by the Senior Executive Responsible for Business Integrity Risk (SERBIR), Senior Executive Team (SET) and the Audit Committee.
The Section engages external auditors to conduct some audits. Providers are sourced from a panel of external audit service providers.
The Directorate’s Audit Committee Charter reflects the Australian National Audit Office and the ACT Treasury best practice guides for Audit Committees. The Committee’s internal audit responsibilities are to:
- oversee the internal audit function and ensure its effectiveness in accordance with ACT Government standards;
- periodically review the internal audit charter to ensure appropriate authority, access and reporting arrangements are in place;
- ensure internal audit or other review function activity is coordinated;
- review internal audit reports and provide advice to the Director-General on significant issues identified and actions to be taken; and
- monitor management’s responses to findings and the extent to which recommendations are implemented.
The Audit Committee met four times during 2016-17. The Committee membership and attendance are displayed in Table B5.1.
Table B5.1: Audit Committee membership and meetings in 2016-17
Source: Chief Internal Auditor, Audit and Assurance
1 Sue Chapman was appointed as an external member of the Audit Committee and her first attendance was at the September 2016 meeting.
2 Mark Ridley was appointed as an external member of the Audit Committee and his first attendance was at the March 2017 meeting.
3 Meredith Whitten was an internal member of the Audit Committee for the meeting in September 2016 only.
Internal audits tabled in 2016-17 were:
- Working with Vulnerable People registration;
- Review of existing arrangements and their specific implementation to protect the personal safety and social wellbeing of a student;
- Audit review of Erindale’s Active Leisure Centre governance;
- Implementation of external audit recommendations;
- National Partnerships reward funding review; and
- Evaluation of the implementation of the Australian Curriculum.
Internal audits to be undertaken in 2017-18 are:
- School Administration System Gateway Review;
- Workplace health and safety review;
- 12 school audits;
- Management and maintenance of public primary, high and college buildings;
- Restrictive practices review; and
- School capacity evaluation.
For further information contact:
Governance and Community Liaison
(02) 6205 5511