Consider the following quotes from external auditors and internal auditors in their published reports:
When you review the Position Statement and guidance I hope you will use it to evaluate your own committee and then agree an action plan to consolidate or develop the committee. I also hope that you will use this as an opportunity to discuss the role and impact of the audit committee with the leadership team and all those charged with governance within the authority. For the committee to maximise its effectiveness there needs to be wide recognition, respect and understanding for its work.
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