The Advisory Audit Board

The Advisory Audit Board (AAB) was set up in 2005 to advise the Commissioner on, and review, the arrangements in place for corporate governance, managing risk and auditing financial and management performance.

A full copy of the purpose and duties of the AAB is in the Commissioner's governance arrangements. The AAB meets at least once a year (more frequently if required), and the secretariat is provided by the Commissioner's staff. The Commissioner and a member of staff attend the meetings, but they are not Board members. Members give their time voluntarily - there is no remuneration.

The AAB reviews and advises the Commissioner on matters including:

  • the adequacy of arrangements for ensuring sound internal control, including those for assessing and managing business risk
  • the planned activity of Audit Scotland in relation to the Scottish Information Commissioner, and the results of its work
  • the major findings of audit reports insofar as they affect the overall performance of the Commissioner's office
  • the adequacy of the Commissioner's responses to issues identified by audit activity, and the arrangements for monitoring the implementation of agreed recommendations, and
  • other sources of assurance relating to corporate governance requirements for the Commissioner, including reports on financial management and related issues.

The AAB reports to the Commissioner once a year for the purpose of the annual report and accounts, and may provide reports at other times if it thinks this is necessary.

The Commissioner's external auditors (Audit Scotland) have access to the AAB members, and normally attend meetings of the AAB. Audit reports are normally published via the Commissioner's publication scheme.


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