Auditing and Risk Management. The Department’s Internal Audit Unit (IAU) supports the Inspectorate in monitoring and reviewing the effectiveness of its arrangements for internal governance, risk management and internal control2. Audit work and timeframes are agreed between the Department’s Head of Internal Audit and the Inspectorate. The Department’s Audit Committee provides further support in ensuring that the interests of Government and other stakeholders are protected in relation to business and financial reporting and internal control. The Inspectorate has its own risk management policy and risk register, both of which are regularly reviewed and updated. The outcome of these assessments is used to plan and allocate resources to ensure risks are managed to an acceptable level. Copies of the policy and register will be provided to Criminal Justice Performance & Compliance.
Auditing and Risk Management. The PSA's Audit and Risk Committee (ARC) consists of four Board members, at least three of which are non-executive Authority members, one with financial expertise and one of whom acts as Chair. A member of the Executive acts as secretary. The ARC’s terms of reference clearly outline the committee's authority and duties. The role of the Committee is to support the Board in their responsibilities in the areas of risk, control and governance and to review the comprehensiveness of assurances in meeting the Board’s and Accountant Officer’s assurance needs. The ARC advises the Board on: the strategic processes for risk, internal control and governance; the accounting policies, the financial statements, and the annual report of the organisation, including the process for review of the financial statements prior to submission for audit, levels of error identified, and management’s letter of representation to the external auditors; the planned activity and results of both internal and external audit; adequacy of management response to issues identified by audit activity, including external audit’s management letter of representation; assurances relating to the management of risk and corporate governance requirements for the State body; (where appropriate) proposals for tendering for either internal or external audit services or for purchase of non-audit services from contractors who provide audit services; anti-fraud policies, protected disclosure processes, and arrangements for special investigations; and Reviewing its own effectiveness and reporting the results of that review. The PSA has a risk management policy which is continually reviewed by the ARC. The PSA also has a risk register which is regularly reviewed and updated by the PSA executive, considered by the ARC and reviewed at PSA board meetings. Copies of the risk management policy and risk register, and of significant changes thereto, will be provided to the Performance and Compliance team in Criminal Justice Governance (hereafter “Performance & Compliance”) on the recommendation of the Audit and Risk Committee. The Department’s Internal Audit Unit (IAU) provides internal audit services to the PSA as a body under the Department’s Vote. This includes support in monitoring and reviewing the effectiveness of the PSA’s arrangements for governance, risk management and internal control. While the IAU reports into the Department’s Audit Committee, it provides copies of its reports and other sup...
Auditing and Risk Management. FSI has its own risk management policy which is aligned with the Department’s corresponding policy. FSI also has a risk register which is regularly reviewed and updated by its senior management. The outcome of these assessments is used to plan and allocate resources to ensure that risks are managed to an acceptable level. Copies of the risk management policy and risk register, and of significant changes thereto, will be provided to the Performance and Compliance team in Criminal Justice Governance (hereafter “Performance & Compliance”). As the FSI is a non-statutory executive agency which is funded under the Department’s Vote, the Department’s Internal Audit Unit (IAU) supports FSI in monitoring and reviewing the effectiveness of its arrangements for governance, risk management and internal control. Any audit work will be agreed between the Director General and the Head of Internal Audit, and the IAU will carry out the audits within an agreed timeframe. As FSI falls under the Justice Vote (Vote 24), the Department’s Audit Committee supports FSI in ensuring that the interests of Government and other stakeholders are protected in relation to business and financial reporting and internal control. The Department’s Risk Committee provides a similar support in relation to risk identification and management, and may from time to time invite the attendance of FSI to discuss their risks and how they are being managed.
Auditing and Risk Management. As a small body funded under the Justice and Equality Vote (Vote 24), OIP does not have its own Internal Audit Unit or Audit/Risk Committee. The Department’s Internal Audit Unit (IAU) supports the OIP in monitoring and reviewing the effectiveness of its arrangements for governance, risk management and internal control. Audit work is agreed between the OIP and the Head of Internal Audit, and the IAU carry out the audits within an agreed timeframe. The Department’s Audit Committee provides further support in ensuring that the interests of Government and other stakeholders are protected in relation to business and financial reporting and internal control. The Department’s Risk Committee provides similar support in relation to risk management, and may from time to time invite the attendance of the OIP to discuss their risks and how they are being managed. The OIP has developed a Risk Management System and associated Risk Register which is kept under continuing review. Copies of the Risk Register, and of significant changes thereto, will be provided to the Performance and Compliance team in Criminal Justice Governance (hereafter “Performance & Compliance”).
Auditing and Risk Management. The OSP has a risk management system in place, including a risk register, and will report regularly to the Performance and Compliance team within Criminal Justice Governance (hereafter “Performance & Compliance”) on its key risks and the actions being taken to address and mitigate those risks. The OSP is currently a small, non-statutory executive office of the Department which is funded under the Justice Vote (Vote 24). As such, it does not have its own Internal Audit Unit or Audit/Risk Committee. The Department’s Internal Audit Unit (IAU) provides support to the OSP in monitoring and reviewing the effectiveness of its arrangements for governance, risk management and internal control. Any necessary audit work will be agreed between the Chief State Pathologist and the Head of Internal Audit in the Department, and the IAU will carry out the work within an agreed timeframe. Similarly, the Department’s Audit Committee and Risk Committee provide the relevant oversight and advisory roles in ensuring that the interests of Government and other stakeholders are protected with regard to business and financial reporting, internal control and risk management procedures. For the same reasons as above, the OSP is not required to produce Financial Statements. The OSP liaises with the Department's Financial Management Unit who report on the OSP's income and spending in their monthly management reports.
Auditing and Risk Management. The Probation Service has its own risk management policy which is aligned with the Department of Justice and Equality’s corresponding policy. The Probation Service also has a risk register which is reviewed on a quarterly basis by the Probation Service Risk Management Committee and updated as necessary. The outcome of these assessments is used to plan and allocate resources to ensure risks are managed to an acceptable level. Copies of the risk management policy and risk register, and updates thereto, will be provided to the Performance and Compliance Team in Criminal Justice Governance (hereafter “Performance & Compliance”) upon request. As the Probation Service is a non-statutory executive agency of the Department and is funded under the Justice Vote (Vote 24), it does not have its own Internal Audit Unit or Audit/Risk Committee. The Department’s Internal Audit Unit (IAU) supports the Probation Service in monitoring and reviewing the effectiveness of its arrangements for governance, risk management and internal control. Audit work is agreed between the Director and the Head of Internal Audit, and the IAU carry out the audits within an agreed timeframe. The Department’s Audit Committee provides further support in ensuring that the interests of Government and other stakeholders are protected in relation to business and financial reporting and internal control. The Department’s Risk Committee provides a similar support in relation to risk identification and management, and may from time to time invite the attendance of the Probation Service to discuss their risks and how they are being managed. The Probation Service will inform and consult with Performance & Compliance on any advice received from the Audit and Risk Committees, and on how such advice can or should be put into effect.
Auditing and Risk Management. The Board has a risk management system in place, including a risk register. Copies of the Risk Register, and of significant changes thereto, will be provided to Criminal Justice Governance (Performance and Compliance). As a small body funded under the Justice and Equality Vote, the Board does not have its own Internal Audit Unit or Audit/Risk Committee. The Department’s Internal Audit Unit (IAU) supports to the Board in monitoring and reviewing the effectiveness of its arrangements for governance, risk management and internal control. Any necessary audit work will be agreed between the CEO and the Head of Internal Audit in the Department, and the IAU will carry out the work within an agreed timeframe. Similarly, the Department’s Audit Committee and Risk Committee perform the relevant advisory roles in ensuring that the interests of Government and other stakeholders are protected with regard to business and financial reporting, internal control and risk management. For the same reasons as above, the Board is not required to produce Financial Statements. The CEO liaises with the Department's Financial Management Unit who report on the relevant income and spending in their monthly management reports.
Auditing and Risk Management. The Inspectorate has its own risk management policy and risk register, both of which are regularly reviewed and updated. The outcome of these assessments is used to plan and allocate resources to ensure risks are managed to an acceptable level. Copies of the risk management policy and risk register shall be provided to Criminal Justice Performance & Compliance upon this Agreement taking effect. Thereafter, any significant changes to either document will be copied to Performance & Compliance once finalised. The Department’s Internal Audit Unit (IAU) supports the Inspectorate in monitoring and reviewing the effectiveness of its arrangements for internal governance, risk management and internal control. Audit work is agreed between the Head of Internal Audit in the Department and the Inspectorate, with the IAU carrying out the audits within an agreed timeframe. The Department’s Audit Committee provides further support in ensuring that the interests of Government and other stakeholders are protected in relation to business and financial reporting and internal control.
Auditing and Risk Management. As a unit of the Department, the IPIU is not required to produce annual financial statements for audit. However, the IPIU will be assigned a subhead under the Justice Vote, requiring the Director to liaise appropriately with the Department's Financial Management Unit which reports on relevant income and spending in monthly management reports for the Department. The Department’s Internal Audit Unit (IAU) supports the IPIU in monitoring and reviewing the effectiveness of its arrangements for internal control and risk management. Any necessary audit work will be agreed between the Director and the Head of Internal Audit, and the IAU will carry out the work within an agreed timeframe. Similarly, the Department’s Audit Committee and Risk Committee perform monitoring/advisory roles in ensuring that the interests of Government and other stakeholders are protected with regard to business and financial reporting, internal control and risk management.
Auditing and Risk Management. The Bureau has its own risk management policy and risk register, both of which are regularly reviewed and updated by its senior management. The outcome of these assessments is used to plan and allocate resources to ensure risks are managed to an acceptable level. Copies of the risk management policy and risk register, and updates thereto, shall be provided to Criminal Justice Governance (Performance and Compliance team). The Department’s Internal Audit Unit (IAU) provides support to the Bureau in monitoring and reviewing the effectiveness of its arrangements for governance, risk management and internal control. Any audit work will be agreed between the Head of Internal Audit and the Chief Bureau Officer, and the IAU will carry out the audits within an agreed timeframe. The Bureau shall annually, or more frequently if requested, submit a report to Criminal Justice Governance on how it has addressed/ proposes to address any issue that an IAU report has identified as needing remedial action. However, the Bureau shall at the earliest opportunity engage with Criminal Justice Governance (Performance and Compliance team) on any serious breach or problem identified in an IAU report. As the Bureau falls under the Justice Vote (Vote 24), the Department’s Audit Committee supports the Bureau in ensuring that the interests of Government and other stakeholders are protected in relation to business and financial reporting and internal control. The Bureau also has its own executive-level Audit and Risk Committee which advises the Chief Bureau Officer on financial and other matters. Membership of this committee includes officers and staff of the Bureau, along with a representative from the Department’s Financial Management Unit and a representative from An Garda Síochána’s Risk Management Unit. The Bureau shall inform and consult with Criminal Justice Governance (Performance and Compliance team) on any advice received from the Department’s Audit Committee and/or the Bureau’s Audit and Risk Committee, and on how such advice can or should be put into effect.
