About this effectiveness tool
Our tool is primarily based on guidance from central government, most notably HM Treasury’s Audit and Risk Assurance Committee Handbook.
Other sources of guidance from across government and beyond have allowed us to develop aspects of good practice within the tool – including key guidance from the National Audit Office in specific areas such as cybersecurity, climate change, project management and procurement.
How to use our effectiveness tool
Our tool is a comprehensive way for ARACs in central government to develop their effectiveness, and we would recommend it for use on an annual basis, where possible.
We recognise that government organisations vary significantly in terms of size, spend and risk profile. Our tool should be used in a manner that is proportionate to the size and capacity of your ARAC, and the complexity and risk profile of your organisation.
Our effectiveness tool comprises two types of questions:
Essentials – these questions reflect guidance set out in the body of the HM Treasury Audit and Risk Assurance Committee Handbook. Ideally, all ARACs in central government should aim to assess their effectiveness against these questions on an annual basis.
Good practice – these questions go beyond basic requirements and set a standard for ARACs to demonstrate leading behaviours. ARACs in central government should aim to assess their effectiveness against these questions on an annual basis, if possible. ARACs of smaller organisations with fewer resources may decide that a cyclical approach can be taken to some of these areas.
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