Internal and EU Audit Unit

The Internal and EU Audit Unit has two key responsibilities. Firstly, it is responsible for providing assurance to the Department of Education’s 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 a Multi-Annual Audit Plan/Cycle, which is approved by the Department’s Audit Committee. Internal Audit tracks, on a quarterly basis, progress on the implementation of recommendations arising from audit reports.

Secondly, it is also the European Social Fund (ESF) Audit Authority 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. Herein referred to as “The Authority”.

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 and EU Audit Unit.

There are five members on the Department’s Committee, three external representatives, one of whom is the chairperson, and two internal representatives. Audit Committee members are appointed by the Accounting Officer.