B.5 Internal audit
The ACT Government Internal Audit Framework provides guidance to all internal audit functions within the ACT Government. ACT Health’s Internal Audit Charter and Internal Audit Policy and Procedures are based on this legislation and guide the work performed by ACT Health’s Internal Audit, Risk Management and Compliance Branch.
Internal audit arrangements
ACT Health’s Internal Audit, Risk Management and Compliance Branch promote and improve ACT Health’s corporate governance by:
- conducting internal audits and investigations
- making recommendations for improvements.
In 2015–16, eight internal audit assignments were completed, as follows:
- Internal Audit of Mental Health (Treatment and Care) Act 1994 Involuntary Provisions (IA&RM)
- Assessment of ACT Health’s framework to manage staff misconduct and workplace issues-Deloitte
- Internal Audit of Quality Management Processes within the ACT Government Analytical Laboratory (ACTGAL)-Axiom
- Assurance Mapping Exercise – Pathology and National Standard No7: Blood & Blood Products
- Internal Audit of Clinical Incident Response and Reporting Processes within Canberra Hospital and Health Services
- Review of Internal Audit Function
- ACT Health Promotion Framework
- Records Management (HP Records Manager) Review.
Audit findings and recommendations are rated in line with ACT Health’s Risk Management Guidelines.
Throughout the year, the Director, Internal Audit, Risk Management and Compliance 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 Audit and Risk Management 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.
During 2015–16 the composition of the five committee members changed and as from 10 May 2016 is as follows:
- an independent chair
- an independent deputy chair
- one independent member
- two senior executives from ACT Health.
Observers from ACT Health and the ACT Auditor-General’s Office also attended meetings.
In 2015–16, the Audit and Risk Management Committee held five meetings, including the meeting to review the financial statements. Attendances are set out in Table 14.
Table 14: Audit and Risk Management Committee meetings
|Name of member||Position||Duration on the Committee||Meetings attended|
|Mr Geoff Knuckey||Independent Chairperson||5 years||5|
|Mr Jeremy Chandler||External member and Deputy Chairperson||3.5 years||5|
|Mr Ian Thompson||Member||9.5 years||5|
|Ms Katrina Bracher||Member||3 years||5|
|Mr Kim Smith||Member||0.5 of a year||0|
|Ms Nicole Feely||Observer||N/A||1|
|ACT Auditor-General’s Office||Observer||N/A||5|