Audit Committee Handbook - Scottish Government
Audit Committee Handbook - Scottish Government
Audit Committee Handbook - Scottish Government
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26<br />
AUDIT COMMITTEE HANDBOOK: Guidance for audit committee members in the core <strong>Scottish</strong> <strong>Government</strong><br />
ANNEX H:<br />
SCOTTISH GOVERNMENT ASSURANCE<br />
FRAMEWORK<br />
Statement on Internal<br />
Business Activities Assurance Activities<br />
Control (SIC)<br />
Control Framework<br />
•Organisational<br />
Structure<br />
•Decision Making Process<br />
•Delegated Authority<br />
Statements<br />
•Behaviour and Values<br />
•Business Planning<br />
•Prevention and<br />
Detection of Fraud<br />
Routine Management<br />
Reporting<br />
•PB/Strategic Board<br />
Reports<br />
•Performance<br />
Management<br />
•Overall Financial<br />
Position<br />
•Benchmarking<br />
Risk Management<br />
•Risk Framework<br />
•Risk Registers<br />
Principal Accountable<br />
Officer (PAO)<br />
Signs SIC<br />
<strong>Scottish</strong> <strong>Government</strong><br />
<strong>Audit</strong> <strong>Committee</strong><br />
(SGAC)<br />
•Facilitates co-ordination<br />
and provides assurance<br />
from across the <strong>Scottish</strong><br />
<strong>Government</strong> to PAO<br />
•Considers adequacy of<br />
overarching audit<br />
strategy and other SIC<br />
arrangements<br />
•Approves Internal <strong>Audit</strong><br />
Strategy and resources<br />
Portfolio <strong>Audit</strong><br />
<strong>Committee</strong>s (PAC)<br />
•Considers adequacy of<br />
audit and other<br />
assurance arrangements<br />
for each portfolio in<br />
support of the individual<br />
AOs appointed by PAO<br />
Primary Certification<br />
•DG Certificates of Assurance<br />
and Agency SICs<br />
Internal Assurance<br />
•<strong>Audit</strong> Strategy<br />
•Internal <strong>Audit</strong><br />
•Finance Director’s Annual<br />
Report<br />
•Security Annual Report<br />
•Annual Report on Fraud<br />
External Assurance<br />
•<strong>Audit</strong> Scotland<br />
•Non-Executive Directors<br />
•Directorate Certificates of<br />
Assurance<br />
•NDPB SIC<br />
Internal <strong>Audit</strong> Portfolio Plans<br />
and Summary Reports