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.
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.
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.
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.
