NHS audit committee handbook (HFMA, 20 March 2024)

Summary

This handbook produced by the Healthcare Financial Management Association (HFMA) is designed to help NHS governing bodies and audit committees in reviewing and reassessing their system of governance, risk management and control. This is to make sure the governance remains effective and fit for purpose, whilst also ensuring that there is a robust system of assurance to evidence it.

Content

The guide contains the following chapters:

• Chapter 1: Introduction                            
• Chapter 2: Constitutional position
• Chapter 3: Membership and attendance
• Chapter 4: Formality of meetings
• Chapter 5: Private meetings and rights of access
• Chapter 6: Committee effectiveness
• Chapter 7: Committee reporting
• Chapter 8: Annual report and accounts
• Chapter 9: Internal audit
• Chapter 10: External audit
• Chapter 11: Counter fraud
• Chapter 12: Other assurance functions
• Chapter 13: Governance
• Chapter 14: Risk management
• Chapter 15: Assurance
• Chapter 16: Speaking up and whistleblowing
• Chapter 17: Information governance and cyber security
• Chapter 18: Exception reporting
• Chapter 19: Audit committees and integrated care systems
• Chapter 20: Current issues