GàidhligEnglish

Audit and Assurance Committee Comataidh Sgrùdaidh is Dearbhaidh

The role of the Audit & Assurance Committee is to advise the Board that an appropriate system of governance, internal control and risk management is in place within MG ALBA.

Establishment and Composition

  • • Meet no less than twice per year plus at least once with the external auditors.
  • • The Audit and Assurance Committee must have at least 3 MG ALBA members none of whom is the Chairman of MG ALBA or of any other MG ALBA Committee.
  • • The Audit and Assurance Committee must have at least one member with a financial background or can co-opt an independent financial adviser.
  • • A staff member shall be the Secretary of the Committee.

Remit

The remit of the Audit & Assurance Committee is as follows:

  • • to review internal controls and advise the Board on the scope and conduct of any internal audit;
  • • to recommend the adoption of suitable accounting policies and approval of the Governance Statement in the Annual Report;
  • • to advise the Board on selection, appointment, removal and remuneration of external auditors, assessing their effectiveness and the scope of their work;
  • • to monitor management action to implement agreed audit recommendations on governance, risk management and control;
  • • To ensure that policies, procedures and systems are appropriate, compliant with legislative requirements and duly implemented;
  • • To assess risks and MG ALBA’s own effectiveness, including arrangements put in place by management to secure economy, efficiency and effectiveness or Value for Money (VFM);
  • • To review remuneration policy and advise the Board annually about the remuneration and benefits of the Chief Executive and staff;
  • • To review the pension arrangements on at least a 3-yearly basis.

Reporting

The staff shall circulate the minutes of the Committee to all members of MG ALBA.

’S e obair Chomataidh Sgrùdaidh & Dearbhaidh comhairle a thoirt don Bhòrd gu bheil siostaman iomchaidh riaghladh, in-smachd agus measadh chunnartan air an cuir an sàs taobh a-staigh MG ALBA.

Stèidheachadh agus Ballrachd

  • • Coinneachadh dà uair co-dhiù gach bliadhna agus aon uair air a’ char as lugha le sgrùdairean bho muigh.
  • • Feumaidh co-dhiù 3 buill de MG ALBA a bhith air a’ Chomataidh Sgrùdaidh is Dearbhaidh agus gun Chathraiche MG ALBA no comataidh sam bith eile MG ALBA a bhith air gin dhiubh.
  • • Feumaidh aon bhall co-dhiù den Chomataidh Sgrùdaidh is Dearbhaidh a bhith eòlach air obair ionmhasail no faodar comhairleach ionmhais neo-eisimeileach a cho-thaghadh.
  • • ’S e ball den luchd-obrach a bhios na rùnaire air a’ chomataidh.

Dleastanasan

Tha raon-ùghdarrais Comataidh Sgrùdaidh & Dearbhaidh mar a leanas:

  • • Ath-sgrùdadh a dhèanamh air in-smachd agus comhairle a thoirt don Bhòrd air raon agus giùlain sgrùdadh in-taigh sam bith
  • • Moladh a dhèanamh air cur an sàs poileasaidhean cunntasachd agus aonta den Aithisg Riaghlaidh anns an Aithisg Bhliadhnail
  • • Comhairle a thoirt don Bhòrd air taghadh, cuir an dreachd, cuir a-mach à dreuchd agus tuarastail an luchd-sgrùdaidh on taobh a-muigh, a’ measadh èifeachdas an luchd sgrùdaidh agus raon an cuid obrach
  • • Sgrùdadh a dhèanamh air gnìomhan na manaidsearan gus na molaidhean sgrùdaidh a chaidh aontachadh air riaghladh, measadh chunnartan agus smachd a chuir an sàs
  • • Dèanamh cinnteach gu bheil poileasaidhean, dòighean-obrach agus siostaman mar bu chòir, a rèir riatanasan reachdail agus builichte gu h-iomchaidh
  • • Measadh a dhèanamh air cunnartan agus èifeachdas MG ALBA fhèin, a’ gabhail a-steach na chaidh a chuir an sàs le na manaidsearan a thaobh eaconamaidh, èifeachdas agus buaidheachd no Luach an airgid
  • • Ath-sgrùdadh a dhèanamh air poileasaidh tuarastail agus comhairle bhliadhnail a thoirt don Bhòrd air tuarastal agus sochairean an Àrd-oifigeir agus an luchd-obrach
  • • Ath-sgrùdadh ullachaidhean peinnsein co-dhiù gach trì bliadhna

Aithisgean

Bidh an luchd-obrach a' cuartachadh geàrr-chunntasan na Comataidh gu gach ball de MG ALBA.