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.
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.
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.
To the extent that disclosure requirements rely on Generally Accepted Accounting Practice only, the guide might also be used for other accrual based accounts.
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.
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.
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.
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.
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.
Our “Fact Sheet: Governance Statements: good practice observations from our audits”, highlights the key messages and good practice we identified from our work. Organisations can use our good practice observations to help support better governance and more transparent reporting in their Governance Statements.