CIPFA has undertaken major surveys of audit committees in local authorities and police. The surveys sought the views of heads of internal audit in local authorities, the CFO for the PCC, and the chairs of local authority and police audit committees. CIPFA has now developed a series of briefings on the results of the survey focusing on different themes and comparing the results from the different perspectives of the respondents.
The results of the surveys can be used by audit committee members and those working to support audit committees to evaluate their own arrangements. The briefings also contain recommendations to support audit committee improvement.
The briefings include:
- an overall commentary and list of recommendations
- a focus on the effectiveness of the audit committee that compares the local authority model to that of the police
- specific briefings on the local authority findings and the police findings
- a focus on the audit committee's relationship with internal audit, and
- a consideration of the training and support provided to audit committee members.
Each briefing stands alone, but together they provide the most up-to-date and comprehensive review of audit committees in the sectors.