The department’s Audit and Investigations Branch:
-
provides effective, objective and independent assurance to the Secretary, executive and Audit and Business Assurance Committee that resources are being used efficiently, effectively and ethically by performing quality, timely and cost-effective audit, compliance analysis and investigation work and through relationships with external partners and stakeholders
-
promotes and supports the achievement of best practice programme and management outcomes across the department, especially for performance, accountability and good governance.
The branch works under the direction of the Audit and Business Assurance Committee. The committee is chaired by the Deputy Secretary responsible for audit (Dr Wendy Jarvie) and has two external members and one internal member, all appointed by the Secretary. The committee provides the Secretary with assurance about responsibilities for financial reporting, maintaining an effective system of internal controls, ensuring strong performance and accountability, and reviewing specific matters that arise from audits.
Branch activities align with the department’s strategic plan and Risk and Control Framework, especially for strategic risks.
In its work, the branch cooperates with key external stakeholders and partners, especially the Australian National Audit Office (ANAO). Internally, it works closely with group and state managers.
Fraud risk is assessed against the sources of risk identified in the Commonwealth Fraud Control Guidelines. A fraud control plan with fraud prevention, detection, investigation, reporting and data collection procedures and processes has been put in place to meet the needs of the department and comply with the guidelines. The plan is updated periodically and is available to staff through the risk management page on the department’s intranet.
During the year, the branch presented fraud awareness seminars, contributed to business improvement projects and processes, and participated in various steering committees, including the DEST Implementation Sub-Committee, to develop new programmes, and information and business technology systems. The branch also advised on relevant issues and continued to provide input to new and revised programme and corporate guidelines before their implementation.