About Us

Audit and Risk Committee

Our Audit and Risk Committee provides advice and support on financial integrity and sustainability.

The Audit and Risk Committee advises our Board and supports the Accountable Officer, David Middleton, on financial stewardship and accountability, risk control and governance. 

Membership 

The committee has a membership of four non-executive members. At least one member must have appropriate expertise in financial accounting or auditing.  

The current members of the Audit and Risk Committee are: 

  • David McGibbon (Chair)
  • Paul Jardine (Jura Consultants)
  • Trudi Craggs (Historic Environment Scotland Board member)
  • Andrew Holmes (Historic Environment Scotland Board member) 

Purpose 

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 Board on 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. 

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