Social Security Scotland: framework document

Audit

49. The Chief Executive is responsible for the Agency's internal audit mechanisms, in accordance with the objectives and standards laid down in the Government Internal Audit Manual ^[8] and in a way which demonstrates best value for money.

50. The Agency has an Audit and Assurance Committee with a membership composed of at least three non-executive or independent external members. The Committee is chaired by a non-executive member, and at least one member will have significant financial experience. The terms of reference of the Audit and Assurance Committee, including its role and authority delegated to it by the Chief Executive, are set out in Annex D.

51. The Committee is responsible for drawing any significant matters to the attention of the relevant DG Quarterly Assurance meeting and the Scottish Government Audit and Assurance Committee, for example in instances where issues may depend upon factors which are beyond the control of the Agency or have implications for the operation of the Scottish Government and its public bodies more generally.

52. The Director General/Portfolio Accountable Officer reserves the right to have appropriate representatives ( e.g. Internal Audit) undertake any work required to provide independent assurance of the Agency's management and control, if he or she considers it necessary.

53. The Agency is subject to external audit by the Auditor General for Scotland ( AGS) or by auditors appointed by the AGS.