24 June 2020

Guide for Audit and Risk Committees on Financial Reporting and Management during COVID-19

Guide for Audit and Risk Committees on Financial Reporting and Management during COVID-19
NAO 24 June 2020
  • This guide aims to help audit and risk committee members discharge their responsibilities in several different areas, and to examine the impacts on their organisations of the COVID-19 outbreak, including on: annual reports; financial reporting; the control environment; and regularity of expenditure.