Audit processes

Audit Committee

The department’s Audit Committee was established in compliance with section 46 of the Financial Management and Accountability Act 1997.

The committee is responsible for providing independent assurance and assistance to the Secretary on the department’s financial and performance reporting responsibilities, risk oversight and management, and systems of internal control.

In broad terms the Audit Committee reviews, monitors and, where necessary, recommends improvements to the department’s:

  • financial reporting
  • performance reporting
  • risk oversight and management systems
  • internal control systems.

Members of the Audit Committee include two deputy secretaries (as chair and deputy chair), one group manager and three independent members.

Internal audit

Internal audit is an important component of the department’s control framework. It provides independent assurance to the department’s Executive and Audit Committee that resources are being used efficiently, effectively and ethically to:

  • promote strong performance management and accountability in departmental programmes, systems and practices
  • improve controls and governance within a risk management environment.

The Internal Audit area of the department monitors the implementation of both internal and external audit recommendations and reports progress on these to the Audit Committee.