Internal Audit information
IA's main client is the AFP Audit Committee, which is mandated by the Financial Management and Accountability Act. IA works to strategic plans and annual audit programs approved by the committee, and IA provides secretariat support to the committee. IA regularly uses a panel of audit service providers to supplement its in-house staff.
IA works independently, and for administrative purposes, is responsible to the Manager Internal Audit and Business Analysis and through this position to the Chief Operating Officer. IA has wide authority to access information relevant to its work, produces demonstrably unbiased reports, and provides assistance on governance issues and system changes where it feels it has some expertise or experience to offer.
All aspects of AFP business may be encountered and regular dealing with senior AFP managers is required. Audits range in character from testing for compliance with the AFP Governance Framework to examining the rationales of AFP outputs, but always look to improve efficiency and effectiveness. There is a defined audit protocol that is based on the principles of natural justice, and the AFP Audit Committee systematically follows up selected IA recommendations that have been accepted by line management.
A wide range of experiences and training can be useful to an IA officer. Particularly useful are professional or academic backgrounds in investigation, auditing, accounting, law, public policy, or information technology.
IA officers need to understand risk management principles, be able to balance the costs and benefits of internal control, be alert for opportunities to improve systems, and present opinions and recommendations both orally and in writing. As the AFP is an international organisation Interstate and international travel for short periods is sometimes involved.