QUESTION NO.: 580
Mr D C Ross (DA) to ask the Minister for the Public Service and Administration:
- Whether her department has an internal audit unit; if not, why not; if so, (a) how many staff members are employed in the unit and (b) what (i) is the structure and (ii) are the functions of the unit;
- whether the audit committee considers the internal audit reports; if not, why not; if so, what are the relevant details;
- whether she holds meetings to discuss (a) the internal reports and (b) their findings with the audit unit; if not, why not, in each case; if so, (i) on what dates since 1 April 2010 has each specified meeting taken place and (ii) what are the further relevant details?
- Yes. The Department of Public Service and Administration has an Internal Audit unit, which operates in accordance with regulations and instructions prescribed in terms of Section 76 and 77 of the PFMA.
(a) The Internal Audit directorate is currently composed of six qualified audit staff, an experienced risk manager and one administrator.
(b) (i) The existing structure consists of a Director, two Deputy Directors, two Assistant directors, two Auditors and an Administrator.
(ii) The functions of the unit are, amongst others, to evaluate the controls within the department in order to determine their effectiveness and efficiency and to develop recommendations for enhancement or improvement thereof. Through this and the recommendations for improvement of processes, Internal Audit assists the department in maintaining efficient and effective controls which immensely contribute towards achieving the objectives of the department.
- The Internal Audit unit is under the guidance of the independent Audit Committee which considers internal audit reports on a quarterly basis as required by the PFMA. These statutory meetings are attended by the DG, CFO, Head of Internal Audit, Head of Corporate Services and representatives from both National Treasury and Auditor-General.
- The Internal Audit Unit reports on its activities to the Audit Committee. The Audit Committee in turn reports to the Director-General, the accounting officer of the Department. The DG briefs the Minister on audit queries resulting from internal audit committee findings on a regular basis. Notwithstanding the above, I will engage the audit committee when there is cause to do so.