Internal Audit
Internal Audit forms an integral component of the corporate governance framework by conducting reviews of key financial, accounting, information management and performance management systems.
The independence of Internal Audit is maintained by reporting directly to the Director-General and the ARMC.
Internal Audit adheres to the approved Internal Audit Charter developed in accordance with the International Standards for the Professional Practice of Internal Auditing (Institute of Internal Auditors), and operates in line with Queensland Treasury’s Audit Committee Guidelines.
|
Audit Output |
Enhancement to Corporate Governance |
2009-10 Performance/achievement |
|---|---|---|
| Financial/ compliance/ operational performance/ information systems | Delivery of annual and strategic plans monitoring and improving financial accountability, internal control processes and business practices within the Department | Conducted 45 audit reviews covering financial compliance, operational, project management and information systems. Obtained management acceptance of a high percentage of audit findings and recommendations targeted at improvements in processes. Received positive client feedback. |
| Project Review | Participation as an observer on various governance committees | Consulted on project steering committees for a number of key projects. |
| Advice on Risk Management | Review of the effectiveness of internal controls in mitigating risks | Conducted risk analysis for annual audit planning and specific audit engagements. |
| Peer review of Internal Audit | Peer review of Internal Audit conducted every 5 years as per IIA standards | Completed review in accordance with Institute of Internal Auditors International Standards for the Professional Practice of Internal Auditing, Standard 1312. |
Queensland Audit Office reviews
In 2009–10, the Queensland Audit Office (QAO) conducted a number of performance management system audits and cross-sector audits which included coverage of the department.
The Auditor-General Report to Parliament No.3 for 2010 - Administration of Magistrates Court Services in Queensland detailed the results of a performance management system review of the administration of Magistrates Court services in Queensland. As a result of this report, the Queensland Courts Service Executive was established to improve strategic planning and direction and to provide a single point of guidance in the administration of Queensland Courts.
The Auditor-General Report to Parliament No. 7 for 2010 – Information systems governance and control, including the Queensland Health Implementation of Continuity Project detailed the results of a number of Information Technology Network Security audits across Government, including those that relate to the department. A whole of government strategy managed by the Queensland Government Chief Information Office, Department of Public Works, is being implemented to remedy the issues identified by QAO.
The Auditor-General Report to Parliament No. 8 for 2010 – Results of Audits at 31 May 2010 detailed the results of a number of cross-sector audit reviews including Benefits Realisation Audit of the Integrated Justice Information Strategy Project.
The department’s capacity in project, program, and benefits management processes are continually being enhanced through the establishment of various governance committees to monitor project benefits.