Audit Scotland’s Board has an Audit Committee which supports the Board's work. The Audit Committee meets about five times a year and oversees the arrangements for internal control, risk and corporate governance, internal and external audit, the annual accounts and the Standing Orders, Financial Regulations and Scheme of Delegation.
Audit Scotland’s Executive Team oversees the day-to-day operations of Audit Scotland’s work. The Executive Team is made up of the Auditor General for Scotland, who is the Accountable Officer, and executive directors. It normally meets on a weekly basis and considers regular reports from managers on the progress towards meeting the organisation’s objectives.
Audit Scotland’s Audit Committee and Executive Team agreed to publish their minutes to support greater openness and transparency.