Updates and Presentations

	Assurances Snapshot: Views & Perspectives, Autumn 2022 The webinar explored Governance and Assurance topics and included valuable insights on organisation’s internal control framework. Snapshot of internal audit assurance work - 2021 slides Links to relevant codes and guidelines: DPER's Public Spending Code, which includes a link to Value for Money Review and Focused Policy Assessment Guidelines Governance guidelines for state bodies which deal with internal audit, audit committees, etc Code of Practice for the Governance of State Bodies Risk in focus 2023 (ECIIA) more risky, uncertain, and volatile times ahead How does my internal audit function compare to others? Internal audit in 2022: a benchmarking report (IIA) A summary of external quality assessment (EQA) reviews of internal audit functions undertaken in 2021/22 EQA reviews of internal audit functions (IIA)
	Promoting public trust Perspectives on how the audit and accountability process promotes trust in the public finances. Presentation to the Public Sector Conference of Chartered Accountants Ireland.
	Bodies due to be dissolved or merged Decisions made to dissolve or merge bodies can often give rise to challenges in financial reporting and increased risk to the effective operation of controls for the body. This guidance provides useful information for management and those charged with governance in managing risks to their control environment and financial reporting that can arise in such situations. It also explains areas of likely audit focus and attention.
	Online Audit Insights Webinar on Emerging Challenges - 17 June 2021 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. The Control Environment Panel Discussion 2. Corporate Culture 3. Procurement 4. Managing Fraud Risk
	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
	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.
	Audit Issues - 2019 Audit issues (2019) - an update given to professional accountants on current issues arising from financial audits undertaken by OCAG.
	Trust and Assurance Trust and assurance – perspectives on the importance of trust and assurance in the audit process.
	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.
	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.