Good corporate governance is essential for effective and efficient court operations. With the integration of corporate functions across the Singapore Judiciary in April 2022, the Audit Committee (AC) was reconstituted with members from the three courts, chaired by the Chief Executive, Office of the Chief Justice. The Judiciary AC held its inaugural meeting in July 2022 and endorsed the revised AC Terms of Reference, as well as an oversight control framework, to ensure good governance across the three courts.
As one of its first tasks, the AC approved the risk-based internal audit plan for FY2023. The internal audit plan ensures the review of internal controls by Internal Audit (IA), which will provide assurance of good corporate practices across the Courts. The audits will also instil greater discipline and compliance with the Government’s Instruction Manuals by the operating divisions. One of the critical areas reviewed by IA in FY2022 was business continuity readiness in the face of disruptions. The Enterprise Risk Register and Business Continuity Management framework was reviewed by IA, and baselined against whole of government and industry best practice. The Business Continuity Plan (BCP) is important as it prepares the Judiciary to continue providing access to justice throughout different disruptions. This review served to provide assurance on the readiness of the BCP to cope with the transition of the integration of the Judiciary’s corporate functions, as well as during disruptions to operations.
IA generated greater awareness and buy-in on the importance of internal controls. Continuous internal control awareness activities such as education sessions were conducted, and follow-up audits on the adequacy of resolution of previous audit recommendations added a layer of preventive control. IA also partnered other divisions by providing advice on internal controls and facilitated the inclusion of greater internal controls in the divisions’ systems and processes. These collaboration efforts with other divisions enabled IA to develop an amicable working relationship and a consultative platform, which serve as a mode of preventive control.
Moving forward, IA advisory efforts will place greater emphasis on the inclusion of technology as a tool. This will better support divisions to place greater reliance on automation, information systems and technology, ensuring that the Judiciary is ready for tomorrow.