Andrew Holmes (Historic Environment Scotland Board member)
The committee’s main objective is to create an environment that ensures financial and wider business integrity and sustainability. This includes:
agreeing annual external and internal audit plans and reviewing audit reports
scrutinising, challenging and reporting to our Boardon the annual report, accounts and Accountable Officer’s Governance Statement
alerting our Board to issues that pose a material risk to the delivery of Historic Environment Scotland’s vision and strategic outcomes
advising and supporting the Accountable Officer in managing risks that might prejudice delivery of our strategic outcomes, operational performance, levels of service and compliance with relevant statutory obligations
assisting the Accountable Officer in operating and improving internal controls and advising on measures to mitigate risks
providing assurance around governance issues which may arise from the Scottish Government
reviewing counter-fraud policies, whistle-blowing processes and any other policies necessary for our Board
The Audit and Risk Committee reviews the work and findings of both our internal and external auditors, and considers the implications of and responses to their work.
Meeting and reporting
The committee meets at least four times a year. It reports on key issues to the Board following each meeting.