Updates and Presentations

Audit Insights - Covid 19

The impact of Covid-19 on your control environment

The onset of the Covid-19 pandemic has resulted in fundamental and rapid changes to the working and control environment for most public sector organisations with remote and virtual working becoming the norm. This new environment gives rise to a number of challenges for organisations in maintaining effective internal controls.

We have developed as part of our Audit Insights programme this document to assist management and audit committees when considering the impact that the Covid-19 pandemic has had on the control environment of public sector organisations.

Financial Maturity

Audit Issues - 2019

Audit issues (2019) - an update given to professional accountants on current issues arising from financial audits undertaken by OCAG.

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Trust and Assurance

Trust and assurance – perspectives on the importance of trust and assurance in the audit process.

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The Role of Audit Committees and the External Auditor

The role of audit committees and the external auditor – presentation on the importance of an effective working relationship between the Audit Committee and OCAG in ensuring a sound governance framework in the Irish public sector.

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Internal Audit in Central Government

Internal audit in central government – presentation on the results of a review of internal audit practices in government organisations with pointers to areas where improvements might be made.