The internal control function includes the following:

  • Reviews of previous internal and external audit reports to identify any weaknesses in internal controls and facilitate discussions with management in order to address identified weaknesses;
  • The internal audit component operates on a combined assurance plan that is risk based, i.e. it is based on the most recent strategic risk register of the Legislature and is designed to provide reasonable assurance on the accuracy and validity of various processes of the Legislature;
  • Reviews of specific areas where an error has been identified to determine the extent of it to rectify such an error;
  • Ad hoc audits are also performed to address areas of management concern;
    Audits which are carried out by the risk management component, the Auditor-General and the internal audit component also enable the detection of additional risks that might be missed during the risk assessment process.
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