Publication - Advice and guidance
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 | Certificates of Assurance |
| DG | Director General |
| DIAA | Directorate of Internal Audit and Assurance |
| DPO | Data Protection Officer |
| IAD | Internal Audit Directorate |
| HCF | Head of Counter Fraud |
| NDPB | Non Departmental Public Body |
| NMD | Non Ministerial Department |
| NXD | Non-Executive Director |
| PPPA | PPPA Portfolio, Programme and Project Assurance |
| PSIAS | Public Sector Internal Audit Standards |
| SG | Scottish Government |
| SGAAC | Scottish Government Audit and Assurance Committee |
| SPCD | Scottish Procurement and Commercial Directorate |
| 3LA | 3LM Three Lines Model (formerly, Three Lines of Defence) |