These two modules provide the context within which the organisation operates to understand what elements of the external environment have the biggest impact on efficiency. It is split into two sections: how an organisation understands and reacts to its stakeholder pressures, and the governance and accountability structures.
Overview assessment
Stakeholder pressures looks at these are handled and whether they contribute or hinder efficiency. Governance and accountability seeks to understand the how these structures affect the approach to efficiency. The overview assessment questions in the 'Framework Questions' document consider both areas, and helps to identify areas for efficiency improvements.
Detailed assessment
To help with a detailed assessment, links to other sources are provided to help assess an organisation's effectiveness with regards to its external drivers and constraints.
Other sources include
The NAO is currently developing a good practice toolkit to compliment its existing audit committee workshops. The workshops help audit committees to assess their effectiveness and produce an action plan to address areas of weakness. The toolkit is due to deliver in July 2006 ready for the Autumn round of audit committees. If you would like more information, please contact Efficiency Centre team.
We regularly update Financial Audit and Corporate Governance Guidance to help departments prepare their accounts. These are available at: http://www.nao.org.uk/guidance/finaud_and_corpgov.htm
'OGC Successful Delivery Toolkit: Governance': provides an overview of governance, key success factors and guiding principles.
The Institute of Chartered Accountants in England & Wales is the largest professional accountancy body in Europe; its website provides guidance on corporate governance.
Links to external sites are provided for further information. Please note that the NAO is not responsible for the content of external sites referenced.
