The Audit Committee will advise the Board and Accountable Officer on the strategic processes for risk, control and governance and the Governance Statement.

The Audit Committee will advise the Board and Accountable Officer on:

  • The strategic processes for risk, control and governance and the Governance Statement
  • The accounting policies, the accounts, including the process for review of the accounts prior to submission for audit, levels of error identified, and management’s letter of representation to the external auditors
  • The planned activity and results of both internal and external audit
  • The adequacy of management response to issues identified by audit activity, including external audit’s management letter/report
  • The effectiveness of the internal control environment
  • Assurances relating to the corporate governance requirements for the organisation
  • (Where appropriate) proposals for tendering for either internal or external audit services or for purchase of non-audit services from contractors who provide audit services
  • Anti-fraud policies, whistle-blowing processes and arrangements for special investigations.

Committee members

Board Members

Tim McKay

Board Member; Convener of Audit Committee

Board Members

Brian Baverstock

Board Member; Convener of Remuneration & Appointments Committee

Board Members

Brigid Whoriskey

Board Member

Board Members

Marieke Dwarshuis

Board Member

Board Members

Ray Macfarlane

Chair of the Board; Convener of Section 31 Committee