Audit and risk committee: setting a programme of work for internal scrutiny

A key responsibility of the audit and risk committee is to set a programme of work for those carrying out internal scrutiny. Find out what you need to consider when setting the programme of work, and use our questions to help you in the process.

Last reviewed on 17 April 2023
School types: Academy · School phases: All
Ref: 40833
  1. The committee oversees and directs internal scrutiny
  2. The programme of work sets out internal scrutiny tasks
  3. Use your risk register to set your programme of work
  4. Questions to ask yourself before putting together the programme of work 

The committee oversees and directs internal scrutiny

Academy trusts must have an audit and risk committee. If your trust's annual income is over £50 million, it must be a dedicated committee. Read more about the requirements of your committee

As an audit and risk committee, a key part of your role is to:

  • Oversee and direct those who carry out internal scrutiny, without actually doing this work yourself
  • Set the programme of work they follow, and receive reports 

All trusts must have a programme of work (agreed annually) for internal scrutiny

This is to provide the board with independent assurance that the following are operating effectively:

  • Financial controls
  • Non-financial controls
  • Risk management procedures

This is outlined in sections 3.1 to 3.8 of the Academy Trust Handbook (ATH)

The ATH (in section 3.20) states that the firm that does your external audit cannot also do your internal audits, in line with the Financial