Risk management

Risk and audit at a glance

The Risk Management and Audit Committee (RMAC) provides independent assurance and assistance to the Chief Executive and Chief Financial Officer on DHS’ risk, control, compliance, and financial reporting frameworks. It supports the department in identifying, preventing, and responding to risks, and in meeting its legislative and policy obligations.

As stipulated in its terms of reference, the scope and objectives of RMAC are to:

• Provide independent advice on risk and control matters across DHS.
• Promote a proactive approach to risk appetite and tolerance.
• Encourage strategic conversations around emerging risks and threats.
• Review annual financial statements and ensure fair presentation.
• Monitor internal audit planning, execution, and reporting.
• Evaluate the effectiveness of internal controls and risk management systems.
• Review strategic and operational risk registers as requested and/or required.
• Oversee fraud and corruption control measures.
• Advise on governance and compliance matters.
• Support the Chief Executive in fulfilling governance responsibilities.

RMAC members are appointed by the Chief Executive, with the current committee comprising three members external to DHS and two internal members. The committee met four times during 2025–26.

The Incident Management Unit (IMU) is the department’s primary investigative body, responsible for the triage, assessment, and investigation of incidents involving alleged fraud, misconduct, maladministration, care concerns and Critical Client Incidents. The IMU provides a centralised and consistent approach to incident management, coordinates information sharing with external oversight and law enforcement agencies, including South Australia Police (SAPOL) and the Independent Commission Against Corruption (ICAC), and manages related referrals, reporting, and statutory information requests.

Internal Audit and Risk provides independent and objective assurance to the Chief Executive, Executive Directors and RMAC on the effectiveness of governance, risk management, and internal control systems. This includes identifying, monitoring and reporting departmental risks, while supporting the prevention of fraud and maladministration, investigations, and continuous improvement in operational performance and service delivery.

Internal Audit and Risk considers the risk of fraud and maladministration in its audit program and attends RMAC meetings to provide relevant internal audit reports. It also supports and collaborates with the IMU in the performance of investigations into allegations of fraud, maladministration and other complaints.

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Fraud detected in the agency

Note: Fraud reported includes actual and reasonably suspected incidents of fraud.

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Strategies implemented to control and prevent fraud

The DHS Fraud and Corruption Control Framework supports the South Australian Public Sector Fraud and Corruption Control Policy and reinforces the department’s commitment to preventing, detecting and responding to fraud and corruption. The Framework outlines the department’s approach to fraud and corruption control, including relevant legislation, standards, roles and responsibilities, and reporting requirements.

The department has developed divisional and directorate-level fraud and corruption control environments to provide executives with a structured view of where fraud and corruption vulnerabilities arise across DHS operations and how they are mitigated through existing controls. These environments provide executives with a clearer line of sight to exposure, mitigation activities and assurance priorities. IMU triage and investigation activities complement this work by identifying recurring fraud-related themes, control gaps and governance issues arising from reported matters. Together, these arrangements support proportionate oversight, audit readiness, targeted control improvements and periodic review as systems, services and delivery models evolve.

DHS also maintains oversight through its risk management and assurance arrangements, including monitoring of internal audit findings, governance risks, and the implementation of control improvements through relevant executive and leadership channels.

Data for previous years is available at: Data.SA - Annual Reporting - DHS Annual Report Data

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Public interest disclosure

Data for previous years is available at: Data.SA - Annual Reporting - DHS Annual Report Data

Note: Disclosure of public interest information was previously reported under the Whistleblowers Protection Act 1993, which was repealed by the Public Interest Disclosure Act 2018 on 1 July 2019.

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