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Best practice

In order to assist our clients and formalise our approach to a range of governance issues, we have developed a series of best practice principles. In addition there are a number of national best practice documents issued by the Scottish Government. 

Best Practice Documents and Legislation


FTF Governance Principles

  • Committee Assurance Principles
  • Corporate Governance across Health and Social Care
  • Sustainable Services Principles
  • Strategy Development Checklist

Scottish Public Finance Manual

https://www.gov.scot/publications/scottish-public-finance-manual/

Public Sector Internal Audit Standards

https://www.gov.uk/government/publications/public-sector-internal-audit-standards

Audit and Assurance Committee Handbook

https://www.gov.scot/publications/audit-assurance-committee-handbook/

Good Governance Guidance

https://www.sehd.scot.nhs.uk/dl/DL(2019)02.pdf

Other pages in Internal Audit

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