Responding to COVID-19: insight, support and guidance

Audit Committees: Practical Guidance for Local Authorities and Police (2013 Edition)


This fully revised and updated edition takes into account the development of audit committees since the original edition, plus the legislative changes that have affected the sector. It includes additional guidance and resources to support those acting as audit committee members in local authorities, including police, and those working with and supporting the committee’s development.







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Audit committees are a key component of corporate governance. They provide a high-level focus on assurance and the organisation’s arrangements for governance, managing risk, maintaining an effective control environment, and reporting on financial and non-financial performance.

This new edition updates the core functions of the audit committee in relation to governance, risk management, internal control and audit to reflect the changes since the original edition. These include new legislation affecting audit committees in Wales and the police. The introduction of the Public Sector Internal Audit Standards, annual governance statements and associated guidance are also considered for their impact on the audit committee.

Audit committee roles in relation to value for money, counter-fraud, and partnerships, amongst others, have also been included for the first time in detail. This reflects the real development that has taken place in many audit committees over the last few years.

The guidance also includes a greater focus on the factors that support improvement. These include the knowledge and skills that audit committee members require and a focus on where the audit committee adds value. The publication will provide practical support to those wishing to evaluate their existing committee and plan improvements.

This guidance is available as a bookmarked PDF only. 

The PDF comes complete with a licence for networking to all established employees of the purchasing authority only. Details of licensing arrangements for other categories of purchaser, which includes those organisations operating shared service arrangements, are available from CIPFA’s Publications Department

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