Education and Training Boards Act 2013
52.— (1) An education and training board shall, in respect of internal audit functions, act in accordance with—
(a) guidelines issued and directions given by the Minister, and
(b) any requirements of, or directions given by, the Minister for Public Expenditure and Reform.
(2) An education and training board shall cooperate in full with any other body nominated by the Minister to carry out the internal audit function.