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)

Contact

Email: DIAABusinessSupportHub@gov.scot

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