Comcare - Australian Government
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Internal Audit

The internal audit program is a key element of the Comcare corporate governance framework. The program was developed using a risk-based approach and the organisation’s identified priorities. The internal audit program provides assurance to the Audit Committee, the CEO and senior management, and helps the area being audited to improve its efficiency and effectiveness.

Comcare’s internal audit service provider prepared the 2010–11 internal audit plan taking into consideration:

  • Comcare’s corporate plan
  • Comcare’s strategic risks
  • discussions with Comcare Executive
  • knowledge of internal audits in other Commonwealth public sector organisations
  • previous audit programs
  • consultation with management by the Audit Committee Chairperson including an assessment of current risk management and assurance measures.

The internal audit program also takes into account the focus of ANAO audits that may be relevant to Comcare. The internal audit program may be adapted by the Audit Committee in response to areas of focus by ANAO.

In the 2010–11 financial year there were nine compliance audits and four performance audits. The internal audits for 2010–11 included:

  • fraud control testing
  • GST claims payments
  • claims data quality
  • payroll
  • accounts payable
  • review of recommendations—financial statements
  • procurement
  • financial compliance—claims and payment processing
  • closure of assurance investigations
  • dispute resolution
  • overpayments
  • complaints handing and feedback

Audits identified a range of opportunities to enhance Comcare’s operations and systems, and a systematic process is in place to inform the Audit Committee on their implementation.

In 2011–12, Comcare’s internal audit program will continue to support the implementation of the Comcare Plan through a focus on compliance and performance issues.