![]() ![]() For more details, please visit the AGO's website. The report will be published and made available to the public. Every year, the Auditor-General will submit to the President the Report of the Auditor-General, giving an account of all audits conducted, including all the significant findings. The Auditor-General is appointed by the President under Article 148F of the Constitution of the Republic of Singapore (1999 Revised Edition) to audit and report on the accounts of the Government Ministries, Organs of States and Statutory boards. Through these independent audits, AGO plays an important role in enhancing public accountability in the management and use of public funds and resources. MINDEF Departments and SAF Units are subjected to audit by the Auditor-General's Office (AGO). IAD also assists all levels of management in MINDEF/SAF to promote improvements in policies, programmes, operations and processes. In addition, IAD conducts talks, seminars and courses to educate MINDEF and SAF organisations and units on the importance of strong controls and risk management. ![]() IAD also conducts special examinations and inquiries into allegations or instances of impropriety, mismanagement and other irregularities and proposes recommendations to prevent such incidents or lapses from occurring again. ![]() ![]() IAD adopts a Risk-Based Audit Approach in the conduct of audits. The audits can cover key functional areas of MINDEF/SAF such as Finance, Procurement, Logistics and Human Resource. On an annual basis, IAD submits a comprehensive report that assesses the effectiveness of MINDEF/SAF's internal control systems to the Minister for Defence.īesides conducting audits and reviews on behalf of the MAC, Director, IAD, may initiate audit projects at any time, and decide the scope, approach and extent of each audit. All audit reports are tabled to the MAC, which meets every quarter, for discussion. IAD performs audits and reviews on behalf of the MINDEF Audit Committee (MAC), chaired by MINDEF's Permanent Secretary (Defence Development). IAD's audit activities were assessed to conform to the International Standards for the Professional Practice of Internal Auditing set by the Institute of Internal Auditors (IIA). To provide assurance on the quality of its auditing activities, external assessments had been conducted and reviewed by qualified and independent corporate organisations such as PricewaterhouseCoopers and Ernst & Young. The majority of IAD staff have also attained at least one or more of the professional designations such as Chartered Accountant (Singapore), Certified Internal Auditor and Certified Information Systems Auditor. IAD is a corporate member of the Institute of Internal Auditors. IAD aids MINDEF/SAF in the conduct of internal audits and is well qualified to do so. We have in place a systematic and disciplined approach to evaluate and improve the adequacy and effectiveness of risk management, control and governance processes, ensuring that MINDEF/SAF achieves its organisational goals. MINDEF/SAF has a comprehensive and robust system of internal and external audits. For example, the Enterprise Risk Management Steering Committee and the SAF Safety Steering Committee maintain oversight of enterprise risks and safety related risks respectively. They are responsible for monitoring the systems and processes to ensure proper execution of policies and processes. The second Line of Defence (2 nd LoD) pertains to the oversight functions performed by the various oversight committees, Compliance outfits and Services Inspectorates. The results of the RICE checks are reported at appropriate forums for management emphasis and oversight. RICE checks provide MINDEF Departments and SAF Units with a disciplined approach in assessing the state of health of controls within their organisations. The self-checks are performed using Risk and Internal Control Evaluation (RICE) checklists developed by the Internal Audit Department (IAD). To further enhance the governance and control culture, a system of self-check was implemented. They are responsible for maintaining effective internal controls on a day to day basis. MINDEF Departments and SAF Units serve as the first line of defence (1 st LoD). MINDEF/SAF adopts the Three Lines Model as a guiding model for outlining responsibilities and accountabilities over governance, risk management and internal controls. ![]()
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