GovWire

This Audit and Risk Assurance Committee (ARAC) Handbook has been refreshed and expanded to improve clarity and reflect changes in best practice in governance. The handbook covers the role and responsibilities of an ARAC and provides guidance on good governance processes for ARACs.

Whilst it is not intended to provide guidance on areas that an ARAC may need to review, Annex F Key questions for an ARAC to ask does provide prompts of what ARACs should consider on a range of topics, including whistleblowing and cyber security. This Annex is not meant to be an exhaustive (or restrictive) list of questions relating to a particular topic. Annex H is a checklist which an ARAC could use to review its effectiveness.

To help with this review and take account of each members views, the questions from Annex H have been transferred to a spreadsheet allowing all ARAC members (and the views of others) to be collated and analysed.