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Governance Briefing Note: 14 The work of an audit committee

The audit committee plays a key role in offering assurance to the governing body with regard to internal controls, risk management and governance. Over time the remit of the audit committees has tended to become broader. As a result, there is a need for the committee to have members with a range of expertise and skills, rather than only a background in finance. To discharge its responsibilities, the committee relies upon the work of internal and external auditors.

Governance Briefing Notes: 14. Audit committee
Governance Briefing Notes: 14. Audit committee View Document

This briefing note is part of a series of downloadable summaries that have been designed to support you in addressing different aspects of governance or to be disseminated as a helpful resource to colleagues who are new to particular areas of governance. Each draws on the latest thinking and legalisation, providing a helpful guide to re-familiarise yourself with specific issues as they arise. Each briefing note offers up-to-date information, further reading, links and questions to consider on a range of governance issues.

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