Updates and Presentations

Insights-event

Online Audit Insights Event on the Financial Management Maturity Model - 20 November 2020

DISCLAIMER – Please read

Please note, these presentations (the “Materials”) are being made available for general information purposes only.  The Office of the Comptroller and Auditor General (OCAG) does not accept or assume any liability for any loss or damage whatsoever arising out of, or in connection with, any inaccuracies or errors that may be contained in the Materials or from the use of or reliance by readers on the Materials.  Readers should note that law and guidance may change from time to time and that the OCAG is not responsible for correcting or updating any of the Materials. By proceeding to access and read the Materials you are accepting this disclaimer.

1. A Walk Through the Model - R MCCabe

2 A Policy Perspective - F Costello

3 An Academic Perspective - P Barker

4 Validating the Model - P McKeown

5 Using the Model as a Review Tool - M Gannon

6 Using the Model in Practice - D Wylde

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.