Audit and Risk Committee

The Audit and Risk Committee is made up of three SCRA Board Members, SCRA’s Principal Reporter and Head of Finance and Resources. Representatives of BDO (internal audit) and Audit Scotland (external audit) are also frequently in attendance. Other members of management staff attend dependent upon the business issues considered.

The remit is to consider a programme of work submitted to it by SCRA’s Internal Auditor. This reflects the requirements of the Code of Practice for Non-Departmental Public Bodies, leading to reports on the systems of management and control in the work of the administration, both in financial and in non-financial areas of activity, and to present the programme to the Board for its approval. The Committee also reviews Practice Audit reports.