6.5The Clerk of the House is supported and advised in his or her role as Accounting Officer by two audit committees. The objective of the Administration Estimate Audit and Risk Assurance Committee is to give assurance to the Accounting Officer on:
- the effectiveness of the system of governance, risk management and internal control (referred to collectively as the ‘system of internal control’);
- the integrity of the Annual Accounts;
- the work of the internal audit service;
- the external audit by the external auditor;
- other matters as may be referred to it by either the Accounting Officer or the Commission.
The Committee receives and considers reports from Internal Audit and other sources and produces a report to be published with the House of Commons Annual Report and Accounts.
The Members Estimate Audit Committee supports the Accounting Officer in discharging his responsibilities under the Members Estimate, particularly in maintaining an effective system of internal control.
The Committee receives and considers reports from Internal Audit and other sources and produces a report to be published with the Members Estimate Annual Report and Accounts.
The Committees share the same membership, which consists of three external members (two of whom are also members of the House of Commons Commission, and one of whom is the chair) and three parliamentary members, of whom one must be a member of the Commission and one a member of the Finance Committee.