Publication: All above board? - Corporate governance in the NHS

Although the Commission concludes that most NHS trusts and health boards are responding positively to the principles of corporate governance, differences were found in the extent to which individual trusts and boards have implemented appropriate arrangements. The report focused on three key areas: the role of the board and its members; arrangements for openness; and how audit committees are performing their duties. The report makes recommendations for improvements; provides examples of good practice which some trusts and health boards have already achieved; and summarises the key findings from audits carried out in all NHS trusts and health boards in Scotland during 1996 to assess whether current guidance on corporate governance is being followed.