Publication - Advice and guidance

Audit and Assurance committee handbook

Published: 4 April 2018
From: Director of Internal Audit and Assurance, +1 more … Director-General Scottish Exchequer
Directorate: Internal Audit and Assurance Directorate
Topic: Public sector
ISBN: 9781788517553

Guidance on the principles and best practise for the organisation of Audit and Assurance committees.

AO	Accountable Officer
CoA	Certificates of Assurance
DG	Director General
DIAA	Directorate of Internal Audit and Assurance
DPO	Data Protection Officer
IAD	Internal Audit Directorate
HCF	Head of Counter Fraud
NDPB	Non Departmental Public Body
NMD	Non Ministerial Department
NXD	Non-Executive Director
PPPA	PPPA Portfolio, Programme and Project Assurance
PSIAS	Public Sector Internal Audit Standards
SG	Scottish Government
SGAAC	Scottish Government Audit and Assurance Committee
SPCD	Scottish Procurement and Commercial Directorate
3LA	3LM Three Lines Model (formerly, Three Lines of Defence)

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