Internal Audit Policy

Applicable to: This policy applies to Health Service Providers

Description: WA Health is committed to maintaining efficient and effective internal audit functions as required by the FMA through the provision of independent and objective assurance and consulting activities. This will assist WA Health accomplish its objectives by bringing a systematic and disciplined approach to evaluate and contribute to the improvement of risk management, control and governance processes. Principles of the Policy ensure the internal audit function provides timely and useful information to management in regard to:

  • the adequacy of, and compliance with, the system of internal control
  • the consistency of organisational results with established objectives
  • whether operations or programs are being carried out as planned, and
  • ensuring the accountable authority receives relevant and timely advice on the entities governance, risk and control frameworks and its external accountability obligations from an independent Audit and Risk Committee with appropriate expertise. 

Date of effect: 01 July 2016 to 30 June 2021

Policy Framework