Internal Audit


The HSE’s Internal Audit Division works to provide independent assurance that internal financial and administrative controls and procedures are operated in accordance with best practice and with regulations, and to make recommendations for the improvement of such controls and procedures.

The scope of Internal Audit work covers all functions and locations throughout the HSE andTusla The Child and Family Agency, as well as bodies funded by the HSE and Tusla

The HSE and Tusla Audit Committees monitor the work of the Internal Audit Division, in accordance with the annual audit plan.

For Internal Audit’s place in the HSE corporate organisation see:
Internal Audit Organisational Structure 2016.pdf (size 25 KB)

Terms of Reference for Internal Audit form part of the Charter of the HSE Audit Committee, within the HSE Corporate Governance Framework, and may be found here:


The Division comprises three units:

  1. Internal Audit Operations – is the main part of the Division, comprising staff in audit offices at locations in Dublin and around the country. and entails the completion of a programme of internal audits by each of the various audit offices (9 in all based throughout the country).
  2. ICT Audit – specialises in technical audits of ICT systems and security. Many of the auditss are conducted by external specialist ICT auditors contracted to work for the Division.
  3. Special Projects & Investigations – work on reported or potential irregularities is conducted by a small team together with, if required, specialist forensic accounting contractors.


National Director - Michael Flynn
63-64 Adelaide Road, Dublin 2.
Tel: 01 6626966

Assistant National Director - Operations (Dublin/Mid-Leinster & Dublin/North-East) - Geraldine Smith
Phoenix Hall, St. Mary's Hospital, Phoenix Park, Chapelizod, Dublin 20.
Tel: 076 695 9760

Assistant National Director - Special Projects & Investigations, and Operations – HSE West – Paul Hannon
Primary Care Unit, St. Loman's Hospital, Mullingar, Co. Westmeath
Tel: 044 9395560

Assistant National Director – Operations (HSE South) – Alan Moran
Manorhamilton, Co Leitrim
Tel: 074 9820528

General Manager – HSE West – Duncan Lewington
Holland Road, National Technological Park, Castletroy, Co. Limerick.
Tel: 061 464070

IT Audit Manager - Michelle Galvin
Bective Street, Kells Co. Meath, A82NX32
Tel:046 9251343


FOI requests in respect of Internal Audit should be sent to the HSE Corporate FOI Office:

Freedom of Information Office
Scott Building
Midland Regional Hospital
Co. Offaly

Guidance on making an FOI request can be accessed here:
Valid requests will be referred to a Decision Maker within Internal Audit.


Internal Audit reports are regularly subject to FOI requests by journalists. Reports are released in response to such requests as fully as possible, though in some cases reports or parts thereof are refused, where Garda investigations or prosecutions are in progress, or for other permitted reasons.
Internal Audit reports which have been released under FOI are regarded as being in the public domain and will be issued to a subsequent enquirer on request, without the need to use FOI.