Audit committees and boards sector reports

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.

Sector(s): Audit committees and boards

Performance Improvement area(s): Financial and risk management, Support for Audit Committees, Support to Boards

Department(s): HM treasury

Published:
13 May 2022

Briefing for Health Select Committee

In March 2021, the C&AG submitted evidence to the Health and Social Care Committee inquiry into the Department of Health & Social Care’s White Paper, ‘Integration and Innovation: working together to improve health and social care’. This drew on the National Audit Office’s past body of work to highlight the main risks and opportunities the White Paper presents, both in terms of effective implementation of the proposed reforms and in terms of making progress towards overarching health and social care policy aims.

Sector(s): Audit committees and boards, Health and social care

Department(s): Department of Health and Social Care

Published:
9 Aug 2021

Climate change risk: A good practice guide for Audit and Risk Assurance Committees

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.

Sector(s): Audit committees and boards, Energy and environment

Performance Improvement area(s): Environmental sustainability, Financial and risk management, Support for Audit Committees, Support to Boards

Department(s): Department for Business, Energy and Industrial Strategy, Department for Environment Food and Rural Affairs

Published:
5 Aug 2021

Guidance for audit committees on cloud services

Our cloud guidance for audit committees builds on our 2019 guidance. We have seen more of the public sector turn to cloud services and government spending with the major cloud providers has increased in the last five years. We have updated our guidance to reflect this and to recognise wider developments and evolution of cloud services.

Sector(s): Audit committees and boards, Digital Government

Published:
30 Apr 2021

Guide for Audit and Risk Committees on Financial Reporting and Management during COVID-19

This guide helps audit and risk committee members to examine the impacts of the COVID-19 outbreak on their organisations.

Sector(s): Audit committees and boards, Central Finance and Treasury

Performance Improvement area(s): COVID-19, Financial and risk management, Support for Audit Committees, Support to Boards

Department(s): HM treasury

Published:
24 Jun 2020

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.

Sector(s): Audit committees and boards

Performance Improvement area(s): Oversight of service delivery, Support for Audit Committees, Support to Boards

Published:
12 Nov 2019

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.

Sector(s): Audit committees and boards, Digital Government

Performance Improvement area(s): Digital, Digital service delivery, Support for Audit Committees, Support to Boards

Published:
24 Apr 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.

Sector(s): Audit committees and boards, Digital Government

Performance Improvement area(s): Digital service delivery, Support for Audit Committees, Support to Boards, Transforming public services

Published:
24 May 2018

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Audit committees and boards