What is the role of the audit committee in government auditing?

The role of the audit committee in government auditing is primarily to provide oversight and guidance on the audit process. This involves ensuring that the auditing activities align with established standards and best practices, and that they effectively address the goals of transparency, accountability, and integrity in government operations. The audit committee reviews audit plans, examines the results of audits, and helps address any issues or concerns that may arise during the auditing process. This guidance is crucial for maintaining the credibility and effectiveness of the audit function within government entities, ultimately enhancing public trust in government operations.

While conducting compliance audits, preparing audit reports, and managing audit staff are important functions within the auditing process, these tasks are typically performed by audit staff or individual auditors. The audit committee’s focus is more on oversight and strategic direction, ensuring that the audit process is robust and effective rather than engaging in the day-to-day operational aspects of auditing.