Role and effectiveness of audit committees

This article was previously published on the Leadership Foundation website.

The role and effectiveness of Audit Committees in UK Higher Education Institutions

New research exploring the role and effectiveness of audit committees in UK higher education institutions has been published.

Using a mix of secondary and primary sources of data the research offers insights into the:

• characteristics of audit committees
• impact of audit committees on institutional accountability
• role and effectiveness of audit committees

Based on their research findings, the authors offer 10 recommendations for governing bodies, leaders of higher education and relevant regulatory bodies and policy-makers to consider.

Issues for governors

• Governing bodies and audit committees should review the research and associated recommendations, and consider whether there are aspects of their current policy and practice that they should revise.