sec.78Head of internal audit

### sec.78 Head of internal audit Each accountable officer must— nominate either of the following to be the person responsible for the internal audit activities of the department (the head of internal audit )— an appropriately qualified employee of the accountable officer’s department; with the approval of the Treasurer—an appropriately qualified person; and delegate to the head of internal audit the following responsibilities for the department (the minimum responsibilities )— provision of assessment and evaluation of the effectiveness and efficiency of departmental financial and operation systems, reporting processes and activities; provision of assistance in risk management and identifying deficiencies in risk management. A regulation may prescribe the qualifications, experience or standing appropriate for a head of internal audit. In this section— appropriately qualified , for a person nominated under subsection (1) , means having the qualifications, experience or standing prescribed under a regulation, if any, and otherwise having the qualifications, experience or standing appropriate for carrying out the responsibilities of head of internal audit. a departmental employee’s classification or level in a department or agency a person’s level of seniority within an organisation s 78 amd 2015 No. 4 s 55 (sec.78-ssec.1) Each accountable officer must— nominate either of the following to be the person responsible for the internal audit activities of the department (the head of internal audit )— an appropriately qualified employee of the accountable officer’s department; with the approval of the Treasurer—an appropriately qualified person; and delegate to the head of internal audit the following responsibilities for the department (the minimum responsibilities )— provision of assessment and evaluation of the effectiveness and efficiency of departmental financial and operation systems, reporting processes and activities; provision of assistance in risk management and identifying deficiencies in risk management. (sec.78-ssec.2) A regulation may prescribe the qualifications, experience or standing appropriate for a head of internal audit. (sec.78-ssec.3) In this section— appropriately qualified , for a person nominated under subsection (1) , means having the qualifications, experience or standing prescribed under a regulation, if any, and otherwise having the qualifications, experience or standing appropriate for carrying out the responsibilities of head of internal audit. a departmental employee’s classification or level in a department or agency a person’s level of seniority within an organisation - (a) nominate either of the following to be the person responsible for the internal audit activities of the department (the head of internal audit )— (i) an appropriately qualified employee of the accountable officer’s department; (ii) with the approval of the Treasurer—an appropriately qualified person; and - (i) an appropriately qualified employee of the accountable officer’s department; - (ii) with the approval of the Treasurer—an appropriately qualified person; and - (b) delegate to the head of internal audit the following responsibilities for the department (the minimum responsibilities )— (i) provision of assessment and evaluation of the effectiveness and efficiency of departmental financial and operation systems, reporting processes and activities; (ii) provision of assistance in risk management and identifying deficiencies in risk management. - (i) provision of assessment and evaluation of the effectiveness and efficiency of departmental financial and operation systems, reporting processes and activities; - (ii) provision of assistance in risk management and identifying deficiencies in risk management. - (i) an appropriately qualified employee of the accountable officer’s department; - (ii) with the approval of the Treasurer—an appropriately qualified person; and - (i) provision of assessment and evaluation of the effectiveness and efficiency of departmental financial and operation systems, reporting processes and activities; - (ii) provision of assistance in risk management and identifying deficiencies in risk management. - • a departmental employee’s classification or level in a department or agency - • a person’s level of seniority within an organisation