Audit and Risk Assurance Committee effectiveness tool
Our tool is primarily based on guidance from central government, most notably HM Treasury’s Audit and Risk Assurance Committee Handbook.
13 May 2022
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.
Our tool is primarily based on guidance from central government, most notably HM Treasury’s Audit and Risk Assurance Committee Handbook.
The Act requires the NAO Board to agree a Code of Practice setting out in detail how the relationship between the Board and the Comptroller and Auditor General will work in practice.
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.
This guide will help ARACs recognise how climate change risks could manifest themselves and support them in challenging senior management on their approach to managing climate change risks.
The House of Commons’ Science and Technology Committee has launched an inquiry into the nature and purpose of the proposed new funding agency for UK research, the Advanced Research Projects Agency.
To support the inquiry, this briefing draws upon the National Audit Office’s work examining the use made of taxpayers’ money by public bodies. It sets out the basic principles established by HM Treasury governing the creation of new bodies and some of the questions that we regularly ask when assessing whether an organisation is set up to deliver value for money.
A summary of the Department for Work and Pensions (DWP) spending in 2019-20, its major areas of activity and performance, and the challenges it is likely to face in the coming year, based on the insights from our financial audit and value for money work.
This guide helps audit and risk committee members to examine the impacts of the COVID-19 outbreak on their organisations.
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.
The NAO is publishing a suite of Departmental Overviews, one for each government department and a selection of cross-government issues, to assist House of Commons Select Committees and Members of Parliament.
Outlining cloud services and their use in government, this guide suggests questions to ask at planning, implementation and management stages.