Audit Committee

The Audit Committee is appointed by the Secretary General of the Department, to provide advice to him in his role as Accounting Officer regarding the suitability and robustness of the organisation’s frameworks, systems and procedures for:

(1) governance, risk management, internal controls and

(2) evaluation of the Department’s policies and strategies

and is responsible to him for its performance in this regard.

The members of the Audit Committee are all external to and independent of the Department. The Committee has an advisory role with no executive functions, responsibilities or powers and has no role in approving evaluation and audit reports. It does not have any responsibility or involvement in the review and approval (on behalf of management) of annual financial statements for the Department’s Votes.

The Committee provides advice and an independent appraisal of the audit and evaluation arrangements, with a view to strengthening governance, risk management and internal controls across the Department, as well as helping to enhance the effective operation of the audit and evaluation function within the Department.

In line with the Department’s Internal Audit Charter, the Director of the Evaluation and Audit Unit prepares an annual report on the activities of the Unit for the Secretary General, a copy of which is provided to the Audit Committee.

The Audit Committee meets with representatives of the Comptroller and Auditor General at least once a year, these meetings essentially involve the sharing of information and views. The Audit Committee has no direct involvement in the annual audit of the financial statements for the Department’s Votes conducted by the Office of the Comptroller and Auditor General, but does review comments on internal controls and track implementation of any recommendations made.

The Audit Committee also refers to guidance provided by the Department of Public Expenditure and Reform to ensure compliance with the role of Audit Committees in central government.

The role of the Audit Committee is set out in its Charter, which can be found here.

The Audit Committee’s membership have backgrounds in audit, risk management, overseas development assistance, and public administration. The Committee usually meets at least six times a year.

The current members are:

Chairperson

Mr Bill Cunningham (appointed May 2020, and as Chairperson with effect from March 2023) is a retired chartered accountant and former senior partner at PricewaterhouseCoopers. Bill also chairs the Audit Committee of the Mater Hospital Group and holds a number of non-executive directorships in the public, not-for-profit and private sectors.

Members