B.5 - Internal Audit

Overview

The ACT Government Internal Audit Framework provides guidance for all internal audit functions within the ACT Government. ACT Health’s Internal Audit Charter and Internal Audit Policy and Procedures are based on this framework and guide the work performed by ACT Health’s Internal Audit and Risk Management Branch.

Internal Audit Arrangements

ACT Health’s Internal Audit and Risk Management Branch promotes and improves ACT Health’s corporate governance by:

  • conducting internal audits and investigations
  • making recommendations for improvements.

In 2014–15, six internal audit assignments were completed. An ACT Health Internal Control Review was also completed.

Audit findings and recommendations are rated in line with ACT Health’s Risk Management Guidelines. Throughout the year, the Manager, Internal Audit and Risk Management reported developments in implementing:

  • the Strategic Internal Audit Program
  • audit recommendations to the Executive Directors’ Council and to the Audit and Risk Management Committee.

The committee is also informed of the implementation of recommendations made by the ACT Auditor-General’s Office, where these apply to ACT Health.

Internal Audit Committee

ACT Health’s Audit and Risk Management Committee Charter and Terms of Reference govern the operation of the Audit and Risk Management Committee, which provides:

  • assurance to the Director-General on ACT Health’s governance
  • oversight in relation to risk management, internal systems and legislative compliance.

The committee consists of five members:

  • an independent chair
  • three Senior Executives from within ACT Health
  • one external member.

Observers from ACT Health and the ACT Auditor-General’s Office also attend meetings. The committee is supported by ACT Health’s Manager, Internal Audit and Risk Management.

The Audit and Risk Management Committee held five meetings in 2014–15. Attendances are set out in Table 21.

Table 21: Audit and Risk Management Committee meetings

Name of member

Position

Duration on the committee

Meetings attended

Mr Geoff Knuckey

Independent Chairperson

4 years

5

Mr Jeremy Chandler

External member and Deputy Chairperson

2.5 years

5

Mr Ian Thompson

Member

8.5 years

5

Ms Katrina Bracher

Member

2.1 years

51 *

Mr Stephen Goggs

Member

2.5 years

32

Mr Kim Smith

Member

0.25 of a year

02

Dr Peggy Brown

Observer

N/A

41 * + 3

Ms Nicole Feely

Observer

N/A

13

ACT Auditor-General’s Office

Observer

N/A

5

Note:

1 * represents another person acting in the member’s substantive position having attended the meeting. The number of stars shows the number of times this occurred.

2 represents the same substantive position held by two different people. Stephen Goggs resigned on 15 May 2015.

3 represents the same substantive position held by two different people. Dr Peggy Brown resigned on 29 May 2015.