B.5 Internal Audit

The CMTEDD Audit and Risk Committee (the Committee) assisted the Director-General in fulfilling her oversight and governance responsibilities. The Committee’s functions were governed by an Audit and Risk Committee Charter. The current membership of the Committee includes an independent Chair, Carol Lilley, an independent Deputy Chair, Peter Lewinsky, an executive from another ACT Government agency and three appointees from within the directorate.

Representative from the ACT Audit Office and internal CMTEDD advisors regularly attended meetings.

Five general meetings were held during the year. The number of general meetings attended by committee members is as follows:

Name of Member

Position

Duration

Meetings Attended

John Gordon

Independent Member and Chair (end of appointment February 2017)

July 2016 to February 2017

2

Carol Lilley

Independent Member and Deputy Chair (end of appointment February 2017)

July 2016 to February 2017

2

Carol Lilley

Independent Member and Chair (appointed February 2017)

March 2017 to June 2017

3

Peter Lewinsky

Independent Member and Deputy Chair (appointed May 2017)

May 2017 to June 2017

1

Geoffrey Rutledge

CMTEDD Member

July 2016 to June 2017

5

Peter Murray

CMTEDD Member

July 2016 to June 2017

5

Simon Tennent

CMTEDD Member

November 2016 to June 2017

2

Ian Thompson

Independent Directorate Member

June 2016 to March 2017

0

Gary Rake

Independent Directorate Member

June 2017 to June 2017

0

Internal audit services were provided by private audit firms. Internal audits were selected from an internal audit program developed by the directorate after identifying areas of operational and financial risk. The proposed internal audit program was then approved by the Director-General and overseen by the Committee.

Thirteen (13) audits were completed in the 2016-17 financial year as follows:

  • Data Integrity Review;
  • COBIT (Control Objectives for Information and Related Technologies) Process Capability Assessment Review;
  • System Under Development Review - Invoice Automation - Project Assurance;
  • System Under Development Review - Project Management and Reporting System (P-MARS);
  • Long Service Leave Process and Balance Review;
  • Compliance with Audit Office Recommendations – Shared Services;
  • Staff Entitlements;
  • Assurance Review Asbestos Response Taskforce.
  • Rego.ACT System Review;
  • Shared Services Governance Reporting;
  • Tax Compliance Review – CMTEDD;
  • Tax Compliance Review - Superannuation Provision Account; and
  • Shared Services Costing Model Review.

Field work was in progress or completed for a further five audits, all of which are expected to be presented to the Committee in August and November 2017. These audits are as follows:

  • Shared Services Data Analytics Review;
  • Shared Services Benefits Realisation Review;
  • Revenue Management Office - TRevs Gateway 5 Review;
  • 2016 Election Commitment Process Review; and
  • ACT Insurance Authority – Default Insurance Fund and Nominal Defendant Review.

Further information can be obtained from

Sue Hall
Executive Director
Corporate
+61 2 6207 0569
Sue.Hall@act.gov.au