Internal Audit Section is an independent unit responsible for ensuring that a comprehensive programme of audit is completed annually throughout the Defence Organisation. It provides an independent, objective assurance and consulting activity designed to add value and improve the Defence Organisation’s operations. The purpose is to provide assurances that controls and procedures in operation are in accordance with best practices and appropriate regulations and to make recommendations for their improvement where necessary.

The Section reports directly to the Secretary General. It conforms to the Audit Standards of the Department of Public Expenditure and Reform and the Standards and Ethics of the Institute of Internal Auditors. The scope of Internal Audit, granted through its approved Audit Charter, covers all activities and systems involving public funds throughout the Defence Organisation. The Charter gives the Section full free and unrestricted access to all Department and Military premises, property, stores, records and information for audit purposes.

Audit Committee

The Audit Committee carries out its work in accordance with its Charter and oversees the work of the Internal Audit Unit. It provides independent advice to the Accounting Officer in relation to internal control, the risk management environment and audit matters. There are five members on the Defence Audit Committee, three external representatives, one of whom is the chairperson, and two internal representatives, the Deputy Chief of Staff (Support) of the Defence Forces and an Assistant Secretary of the Department of Defence. Further details including Charters are accessible as part of the Corporate Governance Framework

Internal Audit Branch

Audit Committee