| Description | Guidance to members of audit committees in organisations to which the Scottish Public Finance Manual is directly applicable. |
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| ISBN | (Web Only) |
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| Official Print Publication Date | August 2008 |
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| Website Publication Date | August 08, 2008 |
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ISBN 978 0 7559 1782 2
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Contents
Foreword
Chapter 1 Good practice principles for audit committees
Chapter 2 The role of the audit committee
Chapter 3 Membership, independence, objectivity and understanding
Chapter 4 Skills
Chapter 5 Scope of work
Chapter 6 Communication
Annex A The role of the chair: good practice
Annex B Committee support: good practice
Annex C Model letter of appointment of an audit committee member
Annex D Model terms of reference for an audit committee
Annex E Example core work programme for an audit committee meeting four times a year
Annex F Key lines of enquiry for an audit committee
Annex G Audit committee competency framework
Annex H Audit committee self-assessment checklist
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