B.5 Internal Audit

The Governance and Business Improvement (GBI) branch, via the Chief Audit Executive is responsible for the administration and oversight of internal audit for the Directorate.

GBI provides assurance to the Director-General that the Directorate has financial and operational controls in place to manage risks and achieve the Directorate's strategic objectives, including assurance that controls are operating in an efficient manner, and assists in improving the Directorate's business performance.

Internal audit activity encompasses the review of financial and non-financial policies and operations.

Internal audits and reviews may cover any of the programs and activities of the Directorate, together with associated entities as provided for in relevant business agreements, memoranda of understanding or contracts. Audits and reviews may be conducted by the Directorate's internal audit staff or by the engagement of an external provider/s.

Under the Financial Management Act 1996, the Director-General is accountable to the Minister(s) for the efficient and effective financial management of the Directorate. To facilitate this, and in accordance with the requirements of the ACT Government’s Framework for Internal Audit Committee and Function, the Director-General maintains an Audit and Risk Committee (ARC).