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Last reviewed on 4 October 2021
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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.

The committee oversees and directs internal scrutiny

You 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 in our article

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

  • Oversee and direct the 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) 2021

Find out more about what internal scrutiny is, and how to choose who to do it, in our article on choosing the best approach to internal scrutiny.

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