Audit Committee Handbook - Scottish Government
Audit Committee Handbook - Scottish Government
Audit Committee Handbook - Scottish Government
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• Directors’ Certificates of Assurance<br />
• the PAO’s draft Certificate of Assurance<br />
• A report on relevant matters from Finance<br />
ANNEX F: MODEL TERMS OF REFERENCE FOR PORTFOLIO AUDIT COMMITTEES<br />
• A report on Business Performance Management Reports and any relevant outputs or assurances from<br />
other review bodies or activities, including relevant Gateway reviews<br />
• The major findings of relevant Parliamentary <strong>Committee</strong> reports<br />
• Any appropriate relevant information from the draft accounts as they relate to the [Portfolio]<br />
• <strong>Audit</strong> Scotland plans, and any relevant management letters and performance audit reports<br />
• Notifications from relevant Executive Agency and sponsored body <strong>Audit</strong> <strong>Committee</strong>s of significant<br />
issues that are considered to be of wider interest<br />
• Any relevant reports on fraud within the [Portfolio] or relevant Executive Agencies and sponsored<br />
bodies<br />
• Any report on co-operation between internal and external audit<br />
• Copies of any external quality assurance reports on the internal audit function.<br />
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