Effectiveness of audit committees in state government entities

Audit committees are an important part of the governance framework of public sector entities. They are mandatory for all government departments and are encouraged for other public sector entities.

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 office 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 entity’s risks.

Anticipated tabling: to be advised

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