There is a significant difference between audit committees in government departments and organisations where there is a board of directors or other governing authority. In a company the Audit Committee is delegated tasks by the Board which has the overall responsibility to hold the Chief Executive Officer to account. An Audit Committee of a Department is advisory to its Secretary General.

Research by Dr Dermot O’Riordan, Finance Specialist at the IPA, explores the role of audit committees in government departments in terms of their relationship with and the benefit they provide to the Secretaries General. The research paper Audit Committees in Government Departments found that Government Department audit committees bring a greater focus on issues such as audit, controls and risk management.

Download additional documents:

• Audit Committees in Government Departments