Publication - Advice and guidance
Audit and Assurance committee handbook
Guidance on the principles and best practise for the organisation of Audit and Assurance committees. This guidance has been superseded: https://www.gov.scot/publications/audit-assurance-committee-handbook-2/
Errata
An errata was published on 9 February 2023 and the html and pdf updated.
Whilst there are no substantive changes in the handbook, it has simply been updated to reflect changes in our operating and risk environment, as described in the foreword by the Permanent Secretary and the Director of Internal Audit and Assurance.