B.5 Internal Audit

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.

Internal audits tabled in 2015-16 were:

  • financial management framework for schools; and
  • legislative obligations.

Internal audits to be undertaken in 2016-17 are:

  • Working with Vulnerable People registration;
  • management of leave;
  • implementation of external audit recommendations; and
  • Australian Curriculum implementation.

One financial acquittal was conducted in 2015-16.

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 2015-16. The Committee membership and attendance are displayed in Table B5.1.

TABLE B5.1: AUDIT COMMITTEE MEMBERSHIP AND MEETINGS IN 2015-16

MembersTitle Meetings attended
Carol Lilley Chairperson (external) 4
Meg Brighton1 Internal member 2
Anthony Polinelli2 External member 3
Joanne Garrisson3 Internal member 3
Stephen Gniel4 Internal member 2

Source: Chief Internal Auditor, Audit and Assurance

Notes:
1Meg Brighton appointed to the Audit Committee, first meeting in March 2016
2Anthony Polinelli appointed to the Audit Committee, first meeting in August 2015. Mr Polinelli ceased membership from the Committee in May 2016.
3Joanne Garrisson resigned from the Audit Committee, last meeting in March 2016
4Stephen Gniel resigned from the Audit Committee, last meeting in December 2015

For further information contact:
Director
Governance
(02) 6205 5511

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