The Department’s Internal Audit Section is an independent unit which provides the internal audit service in respect of the Defence Organisation and reports directly to the Secretary General. It provides the internal audit function to both the Department and the Defence Forces and carries out a range of audits each year covering various aspects of the operation of the Department and the Defence Forces.
The Section’s charter authorises it to audit any area of activity involving public funds within the remit of the Department and Defence Forces and gives the Section full free and unrestricted access to all Department and military premises, property, stores, records and information for audit purposes.
The Section’s work programme is set out in the annual audit plan, which is approved by the Secretary General following its review by the Department’s Audit Committee.
All audits are carried out in accordance with the Internal Audit Standards issued by the Department of Public Expenditure and Reform (2012).