Audit Commission

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Governance and risk

Non-executive directors require assurance over internal systems and controls and their alignment to risk. This includes the review and endorsement of board duties regarding accuracy of financial information, adverse incidents and staff and patient safety.


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Audit Commission

Corporate Governance Framework - July 2008
Our Corporate Governance Framework lays down the necessary responsibilities and procedures that are the foundations for an excellent organisation.

Code of Audit Practice for local NHS bodies - April 2005
The Code of Audit Practice determines the nature, level and scope of audit work to be undertaken at local NHS bodies.

Statement of Responsibilities of Auditors and of Audited Bodies - March 2005
This Audit Commission Statement highlights the different responsibilities of the auditor and the audited body, the limits on what the auditor can reasonably be expected to do and what is to be expected of the audited body in certain areas.

National Fraud Initiative 2006/07 - May 2008
This report looks at the value and types of fraud detected from the core elements of NFI 2006/07. It also includes our future strategy for NFI under its new data matching powers.


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Department of Health

Building the Assurance Framework: A Practical Guide for NHS Boards (external link) - March 2003
Department of Health guide providing organisations with a simple but comprehensive method for the effective and focused management of the principal risks to meeting their objectives.

Assurance: The Board Agenda - version 5 (external link, PDF) - 2002
Department of Health guide issued to help NHS board members.

Integrated Governance Handbook (external link, PDF) - February 2006
Department of Health Handbook for NHS boards, providing support and best practice to organisations around governance and assurance arrangements.

Internal Audit Standards for the NHS (external link, PDF) - April 2002
Department of Health setting out how NHS organisations are required to make provision for internal audit in accordance with these standards.

NHS Audit Committee Handbook (external link, PDF) - October 2005
Department of Health handbook setting out the model Terms of Reference for NHS boards and Audit Committees.

Code of Conduct for Payment by Results (external link) - January 2006
Department of Health guide outlining the purpose of the Code of Conduct for Payment by Results (PbR).


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Appointments Commission

Appointments Commission publications (external link)
Appointments Commission publications including Governing the NHS - A guide for NHS Boards - this guide sets out how the governance of the NHS rests on NHS Boards and specifically details the critical role of non-executive directors.