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)



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