Organisation Structure

The Office of the Comptroller and Auditor General (‘the Office’) is a central government office established to assist the C&AG in carrying out his statutory functions and is staffed by civil servants. The majority of the staff are either qualified accountants or accountants in training.

Staff are assigned roles and responsibilities by the C&AG or under his authority in accordance with the legislation.

Organisation Structure

The Office is managed by:

  • an Audit Board – comprising the C&AG, the Secretary and the Directors of Audit. The Audit Board oversees the development and implementation of strategy and reviews operational performance.

  • a Management Board – comprising the Directors and Deputy Directors of Audit which co-ordinates the management and operation of the Office.

Organisational structure derives from our core job of providing an audit certification programme and a reporting programme. Divisions have been organised to report to individual members of the Management Board, who in turn, report to their Director, who is responsible for the day-to-day running of the Office.

The Office is organised into directorates headed by the three Directors of Audit based on audit and reporting work programmes. Within each directorate a number of divisions are assigned portfolios of work based on sectors operating within the public service.

The Secretary and Director of Audit is responsible for the overall administration of the Office including human resources, finance functions, facilities and information and communication technology. As Accounting Officer, he is responsible for the use of resources in the Office.

Directors of Audit have delegated authority to provide the audit opinion on behalf of the C&AG on the accounts of certain public bodies. A director may also have the delegated authority to grant credits on the Exchequer on foot of requisition for or on behalf of the Minister for Finance.

The organisational structure is set out in the diagram below:

Comptroller and Auditor General

Seamus McCarthy

Secretary and Director of Audit

Andy Harkness

Director of Audit

Colette Drinan

Director of Audit

Patricia Sheehan

Deputy Director of Audit

Josephine Mooney

Central Government Audits

Deputy Director of Audit

Peter Kinsley

Reporting

Deputy Director of Audit

Mark Brady

Semi-State Audits

Deputy Director of Audit

Paul Southern

Central Services

Deputy Director of Audit

Shane Carton

Third Level Audits

Deputy Director of Audit

Ruth Foley

Health Audits

Deputy Director of Audit

Maureen Mulligan

Central Government Audits

Deputy Director of Audit

Mary Henry

ETB Audits

Deputy Director of Audit

Orla Duane

Semi-State Audits

Deputy Director of Audit

Georgina O'Mahony

Financial Audit

Deputy Director of Audit

Patricia Devlin

Reporting

Deputy Director of Audit

John Crean

Semi-State Audits