Internal Controls, Performance Management, and Risk Management Systems - Reviewing the effectiveness of the SPSO’s internal financial controls, other internal controls, performance management, and risk management systems.
Whistleblowing - Reviewing the SPSO's arrangements for its employees to raise concerns, in confidence, about possible wrongdoing in financial reporting or other matters. Ensuring that these arrangements allow proportionate and independent investigation of such matters and appropriate follow up action.
Internal and External Audit
Internal - Advise the Ombudsman in relation to : engaging suitable external auditors; reviewing and assessing internal audit requirements and approving annual internal audit work plan; reviewing all reports from those auditors; reviewing and monitoring the Senior Management Team's responsiveness to the findings and recommendations of the auditor.
External - Oversee the relationship with the external auditor; meet regularly with the external auditor, including before and after the audit; meet the external auditor at least once a year, without members of the Senior Management Team present, to discuss their remit and any issues arising from the audit; review and approve the annual audit plan and ensure it is consistent with the scope of the audit engagement; review the findings of the audit with the external auditor.
The committee also : review the effectiveness of the audit and raise any appropriate concerns with Audit Scotland; review any representation letter(s) requested by the external auditor before they are signed by the Senior Management Team; review the letter and Senior Management Team's response to the auditor's findings and recommendations.
From 16 February 2012, the committee members are John Vine (Chair), Professor Tom Frawley CBE, and Anne Seex.
Updated 18 May 2012