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This Audit and Risk Assurance Committee (ARAC) Handbook has been refreshed and expanded to improve clarity and reflect changes in best practice in governance. The handbook covers the role and responsibilities of an ARAC and provides guidance on good governance processes for ARACs.

Whilst it is not intended to provide guidance on areas that an ARAC may need to review, Annex F 鈥橩ey questions for an ARAC to ask鈥� does provide prompts of what ARACs should consider on a range of topics, including whistleblowing and cyber security. This Annex is not meant to be an exhaustive (or restrictive) list of questions relating to a particular topic. Annex H is a checklist which an ARAC could use to review its effectiveness.

To help with this review and take account of each member鈥檚 views, the questions from Annex H have been transferred to a spreadsheet (Audit and Risk Assurance Committee self-assessment tool) allowing all ARAC members (and the views of others) to be collated and analysed. This tool is a modified version of the National Audit Office鈥檚 Outcome Analyser. As an alternative, ARACs can consider using the , which incorporates leading practice alongside the essentials set out in the ARAC Handbook. This may be particularly appropriate for ARACs of large or complex organisations.