Internal Audit Division

“The Mission of Internal Audit is to enhance and protect organisational value by providing risk-based and objective assurance, advice and insight.

The role of internal audit is: “to provide an independent, objective assurance and consulting activity designed to add value and improve an organisation's operations. It helps an organisation accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes” (The Institute of Internal Auditors).”

HSE Internal Audit Charter

Internal audit chart 1

The HSE’s Internal Audit Division is responsible for ensuring that a comprehensive programme of audit work is carried out annually throughout the HSE. The purpose of this work is to provide assurance that controls and procedures are operated in accordance with best practice and with the appropriate regulations and to make recommendations for the improvement of such controls and procedures. The HSE Audit Committee, to whom the Division reports, monitors the work of the Division. In addition, the Division reports at the highest level in the HSE. The scope of Internal Audit covers all systems and activities throughout the HSE and bodies totally or partially funded by the HSE.

The Division comprises three units:

  1. Internal Audit Operations – this is the main part of the work of the Division and entails the completion of a programme of internal audits by each of the various audit offices (8 in all based throughout the country - Cork, Dublin, Galway, Kells, Kilkenny, Limerick, Sligo and Tullamore).
  2. ICT Audit – this comprises of a number of ICT audits conducted in the main by external specialist ICT auditors contracted to work for the Division.
  3. Special Projects & Investigations – this work is conducted by a small team in the Division together with, if required, specialist forensic accounting contractors.

 Internal Audit chart 2

National Director – Dr. Geraldine Smith 
Tel: 076 6959760 Email:

Assistant National Director – Operations: Vacant
IA Operations Offices Dublin, Kells, Tullamore (covering all health service locations in counties Cavan (east), Dublin, Kildare, Laois, Longford, Louth, Meath, Monaghan, Offaly, Westmeath, Wicklow).
Tel: Dublin: 076 6959760 
Kells: 046 9251755 
Tullamore: 057 9315950

Assistant National Director – Operations: Alan Moran
IA Operations Offices Cork & Kilkenny & Funded Agencies <€1m (covering all health service locations in counties Cork, Kerry, Kilkenny, Tipperary (south), Waterford) and section 38 and 39 Agencies which receive funding of <€1m).
Manorhamilton, Co Leitrim, F91 AP57.
Tel: 071 9820528 Email:
Cork: 021 4923762
Kilkenny: 056 7784190
Funded Agencies <€1m: Tel: 01 8647107

Assistant National Director - Special Projects & Investigations and Operations: Paul Hannon
IA Operations Offices Galway, Limerick & Sligo (covering all health service locations in counties Cavan (west), Clare, Donegal, Galway, Leitrim, Limerick, Mayo, Roscommon, Sligo, Tipperary (north).
Primary Care Unit, St. Loman's Hospital, Mullingar, Co. Westmeath, N91 X36E.
Tel: 044 9395560 Email:

General Manager, Operations: Duncan Lewington
Holland Road, National Technological Park, Castletroy, Co. Limerick, V94 C9T4.
Tel: 061 464070 Email:
Galway: 091 775802
Limerick: 061 464066
Sligo: 071 9152032

Assistant National Director - ICT Audit: Michelle Galvin
Covering all locations in the HSE.
Bective Street, Kells, Co. Meath, A82 NX32.
Tel: 046 9251343 Email: