Audit committees are an important part of the governance framework of local councils. Unlike state government departments, they are not mandatory for all local councils.
Audit committees provide independent assurance and advice to accountable officers and boards. To provide assurance they require:
- a documented charter that identifies the committee's responsibilities
- individuals with the right combination of skills and experience
- a sound working relationship with the accountable officer or board and the entity.
Audit committees are also responsible for monitoring the implementation of recommendations made by audits and other review activities and ensuring the coverage of audits is aligned with the local councils’ risks.
This audit will assess the effectiveness of audit committees in local governments.
- Local councils.