Internal Audit

Each Department is required, by Public Financial Procedures, to have an internal audit unit. Such units are required, by the Adoption of 2024 Global Internal Audit Standards for Government Departments and Offices, to operate in accordance with the Institute of Internal Auditors’ Global Internal Audit Standards.

The role of the department’s Internal Audit Unit (IAU) is to provide independent and objective assurance to the Secretary General that the Department's systems of internal control, corporate governance and risk management are adequate and effective.

The Internal Audit Charter sets out the role, authority and responsibilities of the Unit.

The Audit Committee is an independent committee. It provides advice to the Secretary General on the suitability and robustness of the organisation's internal control systems and procedures. The Committee acts in an advisory capacity and has no executive functions, responsibilities or powers.

The members of the Audit Committee are:

• Mr. Noel Waters (Chair)
• Ms. Jackie Maguire - External Member
• Mr. Larry Byrne - External Member
• Ms. Fiona Quinn – DHLGH
• Ms. Niamh Larkin – DHLGH

The Committee meets at least quarterly and operates under a Charter. This charter outlines the Terms of Reference for the Committee.

Audit Committee Charter 2026