The internal audit programme is a key element of the Comcare corporate governance framework. The internal audit programme provides assurance to the Audit and Risk Committee, the CEO and senior management. It adds value to what Comcare does by highlighting opportunities for improvement in statutory compliance, internal control, and efficiency and effectiveness of its business processes.
Internal audit topics are typically identified through consultation with senior management and the Audit and Risk Committee. In deciding the final programme of internal audit work for the year, the Audit and Risk Committee takes into account the strategic and operational risk profile of Comcare and relevant audit reports published by the ANAO.
In 2016–17, Comcare’s internal audit programme will support the implementation of the new Corporate Plan.