Guidance for audit committees on cloud services
Outlining cloud services and their use in government, this guide suggests questions to ask at planning, implementation and management stages.
Published:
24 Apr 2019
24 Apr 2019
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Support for Audit Committees
Audit Committees help organisations function according to good governance and accounting and auditing standards, and adopt appropriate risk management arrangements. We regard well-functioning Audit Committees as key to helping organisations achieve good corporate governance.
We have developed a range of guidance and tools to assist public sector Audit Committees.
Round-up for Audit Committees
This interactive round-up of NAO publications is intended to help Audit Committees, Boards and other users by outlining the latest NAO resources for governance and oversight, risk management and strategic management issues. It also sets out how to keep in touch with NAO insight on specific issues and/or sectors.
Published:
15 Mar 2019
15 Mar 2019
Transformation guidance for audit committees
Transformation programmes can be highly complicated and risky. This guidance assists those overseeing them by setting out questions committees should ask during set-up, delivery and live-running phases.
Published:
24 May 2018
24 May 2018
Good Practice from the Excellence in Reporting in the Public Sector Award – Building Public Trust Awards
The Building Public Trust Awards recognise outstanding corporate reporting that builds trust and transparency. This interactive document illustrates a range of good practice examples across annual reports in both the public and private sector.
Published:
26 Mar 2018
26 Mar 2018
Disclosure guide for entities who prepare financial statements in accordance with the Government Financial Reporting Manual (FReM)
To the extent that disclosure requirements rely on Generally Accepted Accounting Practice only, the guide might also be used for other accrual based accounts.
Published:
20 Feb 2018
20 Feb 2018
Cyber security and information risk guidance for Audit Committees
Audit committees should be scrutinising cyber security arrangements. To aid them, this guidance complements government advice by setting out high-level questions and issues for audit committees to consider.
Published:
13 Sep 2017
13 Sep 2017
Audit Committee self-assessment checklist
The Audit Committee checklist is based on the Treasury’s Audit Committee Handbook and on feedback from staff and Audit Committees. Audit Committees can assess their performance against best practice using the checklist.
Published:
1 Sep 2017
1 Sep 2017
Good practice from the Excellence in Reporting in the Public Sector Award – Building Public Trust in Corporate Reporting Awards
The Building Public Trust Awards recognise outstanding corporate reporting that builds trust and transparency. This interactive document illustrates a range of good practice examples in public sector reports.
Published:
18 Apr 2017
18 Apr 2017
Understanding central government’s accounts – an introductory guide for those with an oversight role
Our new guide is aimed at helping non-accountant readers of government’s accounts understand better what is being reported in them and what it means.
Published:
4 Apr 2014
4 Apr 2014
Fact Sheet: Updated edition of the Treasury’s Audit and Risk Assurance Committee Handbook
The Treasury published an updated version of the Audit and Risk Assurance Committee Handbook in April 2013. We have produced a fact sheet signposting the main developments in the new Handbook.
Published:
16 May 2013
16 May 2013