Audit Committees in the Public Sector


The European Confederation of Institutes of Internal Auditing (ECIIA) issued a position paper on Audit Committees in the Public Sector. The publication is available here.

The document aims to promote the potential role of Audit Committees as effective contributors to good governance. It describes the situation in various countries, in terms of composition, role, and responsibilities. It also describes best practices and the benefits Audit Committees can bring as well as obstacles to their establishment. Their relationship with internal audit is also described extensively.

The guidance has been prepared by the ECIIA Public Sector Committee who gathered information from across the Public Sector in Europe*. The Committee promotes the professionalism of the Internal Audit function in Europe through knowledge sharing.

“The position paper should help  organisations where no audit committee exists to understand the potential benefits they can bring together with best practices for their successful operation. Although each organisation has its own particular characteristics and needs, the set up of an Audit Committee is crucial for good governance”, explained Melvyn Neate, ECIIA Public Committee Chairman.

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