Audit Committee

The Audit Committee’s main objective is to independently contribute to the Board’s overall process for ensuring that an effective internal control system is maintained.

The Committee is comprised of four Non Executive Directors:

• Mrs Stephanie Lowry, Chair
• Mrs Catherine McCallum, Non Executive Director
• Mr Norman McKinley, Non Executive Director
• Dr Thomas Moore, Non Executive Director

Agenda and minutes of Audit Committee meetings

• AC Agenda
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• AC Minutes
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Terms of Reference

The Terms of Reference of the Audit Committee are in accordance with the Good Practice Principles contained within the Audit & Risk Assurance Committee Handbook NI (March 2014).

The Terms of Reference of the Audit Committee are approved by the Health and Social Care Board and will be kept under review in light of any emerging or changing accountability arrangements for the Health and Social Care Board.

The Audit Committee will advise the Board and Accounting Officer on:

• The strategic processes for risk, control and governance and the Governance Statement;
• The accounting policies, the accounts and the annual report of the organisation, including the process for review of the accounts prior to submission for audit, levels of error identified and management’s letter of representation to the external auditors’
• The planned activity and results of both internal and external audit’;
• The scope and effectiveness of internal control;
• Adequacy of management response to issues identified by audit activity, including external audit’s management letter;
• Assurances relating to the corporate governance requirements for the organisation;
• (where appropriate) proposals for tendering for either Internal or External Audit services or for purchase of non-audit services from contractors who provide audit services;
• Anti-fraud policies, whistle-blowing processes and arrangements for special investigations;
• Review any changes to the HSCB Standing Orders, Standing Financial Instructions and Scheme of Delegated Authority as a result of annual review;
• Undertaking an annual self-assessment for submission to the Department of Health, Social Services and Public Safety.