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Audit Committee Handbook

DescriptionGuidance to members of audit committees in organisations to which the Scottish Public Finance Manual is directly applicable.
Official Print Publication DateAugust 2008
Website Publication DateAugust 08, 2008


ISBN 978 0 7559 1782 2

This document is also available in pdf format (244k)


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