Unapproved salary rates could be paid to HSE staff over an “extended period of time”, while potential “irregularities” in the wider organisation may not be identified and acted upon, a new audit has found. “Fraud risk within payroll processes is heightened and inherently a high risk, as the large sums involved make it a significant target for theft and fraud.”It found that the HSE does not incorporate a fraud risk assessment in its approach to fraud risk management while there is no “risk and controls matrix” of the payroll process. “There is no programme within HSE payroll tailored to the fraud risk response expected from staff and aligned to HR and other procedures,” it said. The audit concluded that the level of assurance that may be given to management on the adequacy and effectiveness of the governance, risk management and internal control system in this area was “limited”. In response to the audit, the HSE said payroll is one of the largest and most complex payment systems in the State, and it is "proactively responding to the highlighted risks".

Source: Irish Examiner March 24, 2026 18:06 UTC