Annual Report - 3.6 Internal Audit Arrangements

Table of contents

Part 3: Management Arrangements

Part 4: Accountability Reporting

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In 2008–09, primary responsibility for internal audit arrangements within the Department rested with the Audit and Fraud Control Branch under the broad direction of the Department’s Audit Committee.

Audit Committee

The role of the Audit Committee is to provide independent assurance and assistance to the Secretary on the Department’s risk management and control and compliance frameworks and its external accountability responsibilities.

In 2008–09, the Audit Committee: provided advice to the Secretary on the signing of the Department’s financial statements; reviewed the internal audit coverage and the annual work program of the Audit and Fraud Control Branch; and monitored the implementation of internal and external audit recommendations.

The Department’s Audit Committee met on seven occasions. Membership comprised senior departmental managers and two independent external members. Representatives from the Australian National Audit Office were invited to attend meetings. Further discussion relating to the committee can be found in Part 3.1 Corporate Governance and Part 3.5 External Liaison and Scrutiny.

Audit and Fraud Control Branch

In 2008–09, the Audit and Fraud Control Branch promoted and improved the Department’s corporate governance through the conduct of audits and investigations, and the provision of high quality independent advice and assistance to departmental senior management.

In 2008–09, the Branch conducted a range of audits and reviews in line with the annual work program approved by the Audit Committee. The work program encompassed compliance with departmental control frameworks, grants and contract management, Information Technology management, and departmental expenditure and procurement activities. The Branch also provided fraud prevention and investigation services to the Department.

Fraud Minimisation Strategies

The Department pursued a fraud control plan that complies with the Commonwealth Fraud Control Guidelines. This included: the preparation of fraud risk assessments and fraud control plans; ensuring that appropriate fraud prevention, detection, investigation and reporting procedures and processes were in place; and collecting and reporting on annual fraud data.

The Department investigated 49 fraud allegations during 2008–09 with some of these investigations still continuing. The Department also referred a number of matters to the Director of Public Prosecutions or departmental officers with powers authorised under the Public Service Act 1999.
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