Internal and EU Audit Unit

The Internal and EU Audit Unit has two key responsibilities. Firstly, Internal Audit is responsible for providing assurance to the Accounting Officer (Secretary General) on the adequacy, efficiency and effectiveness of the Department’s risk management, internal control systems and governance processes. It undertakes its work in accordance with an annual work programme, which is approved by the Department’s Audit Committee. Internal Audit reports directly to the Accounting Officer, carries out its work in accordance with its Charter and conducts systems audits of units of the Department. Internal Audit tracks, on a quarterly basis, progress on the implementation of recommendations arising from audit reports.

Secondly, EU Audit is the Audit Authority for the European Social Fund (ESF)/European Social Fund Plus (ESF+) and carries out audits under both Article 127 of Regulation (EU) No 1303/2013 and Article 77 of Regulation (EU) No 2021/1060 of the European Parliament and of the Council. It completes audits of EU funded programmes as agreed with the European Commission.

The Head of Internal and EU Audit Unit meets with the Accounting Officer on a monthly basis to discuss issues of relevance in the area.

The Audit Committee reports directly to the Accounting Officer (Secretary General) and has no executive powers. Its roles and responsibilities are set out in the Audit Committee Charter, which is approved by the Accounting Officer.

The Audit Committee carries out its work in accordance with its Charter and provides independent advice to the Accounting Officer in relation to internal control, the risk management environment and audit matters, and oversees the work of Internal Audit.

There are five members on the Department’s Audit Committee, three external representatives, one of whom is the chairperson, and two internal representatives. Audit Committee members are appointed by the Accounting Officer. Those selected typically have had varied backgrounds and occupations bringing a breadth of experience, skills and knowledge, in areas important to the Department, to their work.

The Chair of the Audit Committee meets the Accounting Officer at least annually and presents the Committee’s annual report of its work to her.