Provision of Internal Audit Services for Geoscience Australia

⁠⁠⁠a) Develop an annual audit plan for Geoscience Australia. The process for developing the annual audit plan will generally be:

(i) Review of those audits proposed previously but not undertaken,

(ii) Consultation with key stakeholders,

(iii) Prioritisation of all proposed audits,

(iv) Review and approval of proposed audits by the Audit Committee, and

(v) Development of more comprehensive assignment statements for the approved annual audit plan;

b) Undertake the internal audits identified in the annual audit plan. This will be a mix of compliance and performance audits, ICT, and non-ICT audits;

c) If audits are deemed by the Audit Committee to be outside the area of expertise of the Internal Auditor then other resources may be used to undertake those audits;

d) Attend Audit Committee Meetings. The Internal Auditor will present the findings of completed internal audits, and the status of other internal audits which are in progress to the Committee;

e) Provide other audit related advice as requested;

f) Fraud Control:

(i) Undertake a biennial fraud risk review, and

(ii) Update Geoscience Australia’s Fraud Control Plan in accordance with the PGPA Act and the Commonwealth Fraud Control Framework (2014);

g) Carry out ad-hoc investigations on request; and

h) Cooperate with the Australian National Audit Office as required.