B5 - Internal Audit

The Internal Audit Committee oversights the Directorate's governance, risk, fraud, legislative compliance and internal control environment on behalf of the Director-General. The committee does not have executive powers, but undertakes a review and advisory role to ensure corporate governance, expressed through management processes and control measures, remains effective. The committee provides advice direct to the Director-General and Chief Planning Executive Ben Ponton.

The committee comprises five members - an external chairperson, external deputy chairperson, external ACT Government member and two internal members appointed from the Directorate's executive and management group.

2017-18 Audit Committee

Name of member

Position

Meetings attended

Carol Lilley

Independent Chair

5

Geoff Knuckey

Deputy Chair

5

Daniel Iglesias

Member

5

Alison Moore

Member

3

Leesha Pitt

External Member1

3

1. Indicates this person left the committee during the 2017-18 financial year.

The committee operates in accordance with its Audit Committee Charter. In doing so, it undertook an annual review of the charter to ensure it remains current and reflects the committee's role and objectives; recommended changes were approved by the Director-General.

The Internal Audit Program aims to ensure, in line with management and the Audit Committee's requirements, that the focus of internal audit activity is directed to areas of greatest risk and areas where management and the Audit Committee believe the greatest value can be added. This approach is informed by considering a range of information available through internal audits and audits undertaken by the ACT Auditor-General, the Directorate's strategic, operational and performance risks, input from all members of the Executive Management Team and other considerations.

RSM Australia, Axiom, PricewaterhouseCoopers, KPMG and O'Connor Marsden & Associates were selected from a whole-of-government panel to provide internal auditing services. The Internal Audit section also undertook audits.

Reports presented to the committee during 2017-18 with recommendations for the Directorate:

  • Review of Staff Entitlements - Land Development Agency
  • Audit of the Bushfire Operations Plan
  • Review of the Renewable Energy Innovation Fund
  • Audit of Credit Cards (in-house)
  • eDevelopment Renovation Project Assurance - Business Requirements Definition (Review 2) and Commencement of Testing (Review 3)
  • Audit of Occupational Health and Safety at ACT Parks and Conservation Service Depots
  • Review of Accounts Payable Fraud Detection and Prevention - Public Housing Renewal Taskforce
  • Review of Grants provided to the Woodland and Wetlands Trust
  • Audit of Compliance with Standard Operating Procedures and Delegations for Development Applications (in-house)
  • Review of Asbestos Response Taskforce performance
  • Review of Lease Variation Charge Management

In seeking to ensure the audit program maximises value to the Directorate, the Internal Audit section undertakes surveys after each audit, conducts an annual survey of Audit Committee members and reports to the Executive on key outcomes after each meeting.

From 1 July 2017, the Public Housing Renewal Taskforce audit program was monitored as part of the Directorate. The Taskforce completed an Accounts Payable Fraud Detection and Prevention review and commissioned an overall program 'health check' with a final report anticipated in July 2018. Further, its Assurance Framework oversaw the completion of two internal reviews, relating to GST and Capital Delivery records management.

The Asbestos Response Taskforce audit program continues to be monitored as part of the Directorate. The Taskforce completed a Performance Review, and its Assurance Framework oversaw the completion of 15 internal reviews relating to record keeping, standard operating procedures and financial assistance grants.