Audit and assurance committee handbook
Guidance on the principles and best practise for the organisation of Audit and Assurance committees.
Glossary of Terms
AO - Accountable Officer
CoA - Certificate of Assurance
DG - Director General
DIAA - Directorate of Internal Audit and Assurance
DPO - Data Protection Officer
GIAS - Global Internal Audit Standards
HCF - Head of Counter Fraud Profession
NDPB - Non-Departmental Public Body
NMO - Non-Ministerial Office
NXD - Non-Executive Director
PPPA - Portfolio, Programme and Project Assurance Hub
SG - Scottish Government
SGAAC - Scottish Government Audit and Assurance Committee
SPPD - Scottish Procurement and Property Directorate
3LM - Three Lines Model (previously, Three Lines of Defence)