Audit Committee Handbook - Scottish Government

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Systems and frameworks which direct and control the Scottish Government � Accountability Principal Accountable Officer Accountable Officers Ministers/Scottish Parliament Audit Committees Control and Assurance Systems of internal control Arrangements for prevention and detection of fraud Risk management Planning, monitoring and reporting arrangements Monitoring and reporting of overall financial position Performance management Behaviour Standards of conduct, integrity and openness Taking stock ANNEX C: SCOTTISH GOVERNMENT CORPORATE GOVERNANCE FRAMEWORK ANNEX C: SCOTTISH GOVERNMENT CORPORATE GOVERNANCE FRAMEWORK Best Value – continuous improvement culture Effective leadership and strategy Corporate Governance � � Scottish Ministers Decision Making Corporate Leadership Team DGs/Directorates Line Managers 13
14 AUDIT COMMITTEE HANDBOOK: Guidance for audit committee members in the core Scottish Government ANNEX D: CORE SCOTTISH GOVERNMENT AUDIT COMMITTEE COMPETENCY FRAMEWORK All members of the audit committee should have, or acquire as soon as possible after appointment: • understanding of the objectives of the Scottish Government/Portfolio and current significant issues; • understanding of the Scottish Government’s culture; • understanding of any relevant legislation or other rules governing the Scottish Government; • broad understanding of the government environment, particularly accountability structures and current major initiatives. The audit committee should corporately possess: • knowledge/skills/experience (as appropriate and required) in: – financial management; – accounting; – risk management; – audit; – technical or specialist issues pertinent to the core Scottish Government’s business. • relevant management experience; • understanding of the wider relevant environments in which the Scottish Government operates; and • detailed understanding of the government environment and accountability structures.
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Audit Committee Handbook - Scottish Government

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