B.5 Internal Audit
The Directorate's internal audit functions are managed by the Chief Internal Auditor and Director, Governance and Assurance Branch and by the Audit and Assurance Section. The Branch engages external auditors to conduct some audits. Providers are sourced from a panel of external audit service providers.
Internal audits tabled in 2014-15 included:
- International students;
- Pre-implementation review of AVETARS; and
- Swimming carnival risk management review.
Internal audits in progress in 2014-15 include:
- Financial management framework for schools;
- Legislative obligations; and
- Erindale Active Leisure Centre.
Two financial acquittals were conducted in 2014-15.
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:
- oversight the internal audit function and ensure its effectiveness in accordance with ACT Government standards;
- periodic review of 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 providing 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 six times during 2014-15. The Committee membership and attendance are displayed in Table B.5.1.
|Ms Carol Lilley||Chairperson (external)||6|
|Ms Diane Fielding||External member||5|
|Ms Leanne Cover||Internal member1||3|
|Ms Joanne Garrisson||Internal member||5|
|Mr Stephen Gniel||Internal member2||3|
Source: Chief Internal Auditor, Audit and Assurance
1. Ms Leanne Cover resigned from the Committee in February 2015
2. Mr Stephen Gniel was appointed to the Committee in February 2015
For further information contact: Director
Governance and Assurance
(02) 6205 9328