Audit and Risk Committee

Promoting accountability and the proper use of public funds in NatureScot is part of the Committee’s remit.

The full remit of the Audit and Risk Committee (ARC) is to:

  • help promote the highest standards in the use of public funds and encourage proper accountability for the use of funds and resources
  • promote the development of NatureScot arrangements to attain our objectives and targets
  • promote the development of NatureScot arrangements for corporate governance, including risk management, and to advise the Board

Among other tasks, the Committee must:

  • ensure our internal audit plans comply with Public Sector Internal Audit Standards
  • review the annual report prepared by the Head of Internal Audit, to confirm that our internal control system is adequate
  • consider reports by Audit Scotland on our annual accounts or other matters such as how well we achieve value for money
  • ensure we meet any statutory requirements for the use of public funds
  • ensure we make the most economic and effective use of resources

Audit and Risk Committee Terms of Reference

ARC Meeting Dates for 2024:

  • 06 February 
  • 09 May
  • 20 August
  • 14 November

Should you require any meeting papers please contact the Executive Office by email. 

Annual reports

Audit and Risk Committee Annual Report 2023/2024

ARC meetings

Usually five meetings are held each year. The Committee may also meet at other times, as necessary. 

Meetings are attended by our:

  • Accountable Officer (Chief Executive)
  • Principal Finance Officer
  • Head of Internal Audit
  • other staff, as appropriate

Audit Scotland is usually invited to meetings and can ask at least once a year to meet the Committee in private.

Members of the public may attend open session meetings of the ARC as observers. If you wish to attend, please email the Executive office at least 48 hours prior to the meeting.

The Committee reports to our Board after each meeting – on health and safety, risk management and any other issues relating to the ARC remit.

ARC members

All ARC members sit on our Board. Committee membership is approved by the Board and consists of a Chair and three other members.

The current Committee members are:

ARC member appointments

Only members of our Board can sit on the Audit and Risk Committee.

Find out about Board member appointments.


Executive Office
Great Glen House
Leachkin Road


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