Audit Committee Handbook - Scottish Government

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• Directors’ Certificates of Assurance • the PAO’s draft Certificate of Assurance • A report on relevant matters from Finance ANNEX F: MODEL TERMS OF REFERENCE FOR PORTFOLIO AUDIT COMMITTEES • A report on Business Performance Management Reports and any relevant outputs or assurances from other review bodies or activities, including relevant Gateway reviews • The major findings of relevant Parliamentary Committee reports • Any appropriate relevant information from the draft accounts as they relate to the [Portfolio] • Audit Scotland plans, and any relevant management letters and performance audit reports • Notifications from relevant Executive Agency and sponsored body Audit Committees of significant issues that are considered to be of wider interest • Any relevant reports on fraud within the [Portfolio] or relevant Executive Agencies and sponsored bodies • Any report on co-operation between internal and external audit • Copies of any external quality assurance reports on the internal audit function. 19
20 AUDIT COMMITTEE HANDBOOK: Guidance for audit committee members in the core Scottish Government APPENDIX 1: CURRENT MEMBERSHIP OF THE [PORTFOLIO] AUDIT COMMITTEE – Name 1 (period of appointment: dd mm yyyy – dd mm yyyy) – Name 2 (period of appointment: dd mm yyyy – dd mm yyyy) – Name 3 (period of appointment: dd mm yyyy – dd mm yyyy) • The Audit Committee is chaired by (Name 1 above)
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Audit Committee Handbook - Scottish Government

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