Audit arrangements guidance

Issued by HEFCE:

Committee of University Chairs Handbook for Members of Audit Committees in Higher Education Institutions
This guide is aimed at members of audit committees of higher education institutions in the UK. It shares current good practice and encourages its appropriate adoption across the higher education sector.
HEFCE's Accounts Direction to higher education institutions for 2011-12 financial statements and revised Accounts Direction for 2010-11 (Circular letter 20/2011)
We issue a direction each year on how institutions must disclose certain information in their annual financial statements.
Fighting fraud in higher education (HEFCE 99/65)
This document provides guidance to HEIs about the prevention of fraud and the action to take if fraud occurs.

Guidance for HEI audit committees on providing data assurance to funding bodies

Under the Financial Memorandum, audit committees are required to give an opinion about the management and quality assurance of data which HEIs provide to funding bodies. We have developed guidance for audit committees about this process.

Guidance for HEI audit committees on providing data assurance to funding bodies

Download the Guidance for HEI audit committees on providing data assurance to funding bodies as PDF (72 KB) | Download the Guidance for HEI audit committees on providing data assurance to funding bodies as MS Word (66 KB)

Supporting materials:

Internal and external audit performance measures

Download the Internal and external audit performance measures as PDF (30 KB) | Download the Internal and external audit performance measures as MS Word (34 KB)

Other web-sites of general interest:

(HEFCE is not responsible for the content of other web-sites)

Council of Higher Education Internal Auditors
CHEIA is a representative body which supports internal auditors working in higher education.
Institute of Internal Auditors
The Institute of Internal Auditors is the primary body in the UK and Ireland representing, promoting and developing the practice of internal auditing.

Page last updated 23 November 2011