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Guidance Papers
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 The following papers provide thought leadership on the function, duties and composition of public sector audit committees 

Guidance Papers - PSACF

Item Name Posted By Date Posted
Challenges facing Public Sector ACs PDF (616.44 KB) Administration 2014/10/10
Relationship between PSAC and management PDF (1.59 MB) Administration 2014/10/10
Internal audit and the AC PDF (1.3 MB) Administration 2014/10/10
ToR and annual planner - PFMA PDF (704.68 KB) Administration 2014/10/10
ACs and local government council PDF (2.52 MB) Administration 2014/10/10
Evaluation of the Internal Audit Function PDF (191.11 KB) Administration 2015/10/07
The AC role in external/internal audit process PDF (1.75 MB) Administration 2015/10/07
Audit Committee Competency Framework PDF (1.71 MB) Administration 2017/08/25
Audit Committee Reporting PDF (225.39 KB) Administration 2018/02/26
AC’s role in financial analysis in Municipalities PDF (194.04 KB) Administration 2018/12/05
Principles for AC's role in performance management PDF (697.76 KB) Administration 2019/02/21
Audit and risk committees in the public sector PDF (840.22 KB) Administration 2020/02/12
Public Sector AC_Assessment of Finance Function PDF (157.87 KB) Administration 2020/05/05
The Relationship between AC and Governing Bodies PDF (139.95 KB) Administration 2020/05/05
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