field_2_36 (type: esriFieldTypeString, alias: 1.1.1 The chair is a non-executive Board member and possesses an appropriate level of relevant experience (3.1)., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_2_37 (type: esriFieldTypeString, alias: 1.1.2 In terms of numbers, membership of the ARAC is sufficient to discharge its responsibilities (3.1)., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_2_38 (type: esriFieldTypeString, alias: 1.1.3 The ARAC explores the option of bringing in additional independent, non-executive members from sources other than the Board to ensure an appropriate level of skills and experience (3.1)., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_2_39 (type: esriFieldTypeString, alias: 1.1.4 The accounting officer and the finance director routinely attend meetings (3.3)., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_2_40 (type: esriFieldTypeString, alias: 1.1.5 The head of internal audit, the head of risk, and external audit routinely attend meetings (3.3)., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_2_41 (type: esriFieldTypeString, alias: 1.1.6 ARAC members understand their responsibilities regarding identifying, declaring and resolving conflicts of interest (3.6)., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_2_42 (type: esriFieldTypeString, alias: 1.1.7 ARAC members have a clear understanding of what is expected of them in their role, and this was set out clearly at the time of appointment (3.7, 3.8)., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_2_43 (type: esriFieldTypeString, alias: 1.1.8 The ARAC has access to sufficient funding to cover the costs incurred in fulfilling its role (5.25)., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_3_44 (type: esriFieldTypeString, alias: 1.1.9 Contribution to meetings: All members and attendees make valuable contributions to meetings., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_3_45 (type: esriFieldTypeString, alias: 1.1.10 Monitoring conflicts of interest: If any conflicts of interest are identified, the ARAC chair is effective in ensuring the associated risks are effectively managed and continually monitored., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_5_44 (type: esriFieldTypeString, alias: 1.2.1 The ARAC meets at least four times during the year (5.24)., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_5_45 (type: esriFieldTypeString, alias: 1.2.2 The number of meetings held during the year is sufficient to allow the ARAC to perform as effectively as possible (5.24)., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_5_46 (type: esriFieldTypeString, alias: 1.2.3 Meetings are well-aligned with the audit and assurance cycle (5.24). , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_6_71 (type: esriFieldTypeString, alias: 1.2.4 Preparation: The ARAC receives information and papers far enough in advance for members to fully consider before the meeting., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_6_72 (type: esriFieldTypeString, alias: 1.2.5 Coverage: All matters falling within the terms of reference of the ARAC are covered adequately over the course of the year or a reasonable time period., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_6_73 (type: esriFieldTypeString, alias: 1.2.6 Length of meetings: Meetings of the ARAC are long enough to ensure that all agenda items are covered in sufficient detail, SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_6_74 (type: esriFieldTypeString, alias: 1.2.7 Deep dives: Deep dives are undertaken in core and emerging risk areas, and these are sufficiently detailed so the ARAC can understand the risk and challenge management., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_6_75 (type: esriFieldTypeString, alias: 1.2.8 Time between ARAC meetings and main Board meetings: There is sufficient time between ARAC meetings and main Board meetings to allow any work arising from the meeting to be undertaken and reported to the Board as appropriate., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_6_76 (type: esriFieldTypeString, alias: 1.2.9 Communications between meetings: The ARAC chair – and other members where relevant – keep in touch with other key attendees on a continuing basis between meetings., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_6_77 (type: esriFieldTypeString, alias: 1.2.10 Private meetings: The ARAC meets in private – without the presence of management – when necessary and this time is used effectively., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_6_78 (type: esriFieldTypeString, alias: 1.2.11 Resources: The ARAC is provided with sufficient administrative and secretarial support to undertake its duties to the required standard., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_6_79 (type: esriFieldTypeString, alias: 1.2.12 Appointments: The ARAC is clear on the type of skills and experience should be sought in a new member – and the chair is involved in the appointment process., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_6_80 (type: esriFieldTypeString, alias: 1.2.13 Balance of agenda: Sufficient time is afforded to the different providers of assurance to the ARAC across the various lines of defence, notably risk management, internal audit and external audit., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_6_81 (type: esriFieldTypeString, alias: 1.2.14 Forward planning: The ARAC has a forward plan for its meetings so it can consider issues at the right time and in the right level of detail., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_6_82 (type: esriFieldTypeString, alias: 1.2.15 Culture and behaviour: The ARAC acts in an inclusive and respectful manner, avoids ‘group think’, and provides an appropriate balance between challenge and support., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_8_58 (type: esriFieldTypeString, alias: 2.1.1 The ARAC possesses a good range of skills and experience in relation to governance, risk and control (4.1)., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_8_59 (type: esriFieldTypeString, alias: 2.1.2 At least one member of the ARAC has recent and relevant financial experience sufficient to allow them to analyse the financial statements and understand good financial management disciplines (4.1)., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_8_60 (type: esriFieldTypeString, alias: 2.1.3 The ARAC proactively identifies which skills it requires to discharge its responsibilities most effectively (4.2)., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_8_61 (type: esriFieldTypeString, alias: 2.1.4 The required skill sets for the ARAC are reviewed at regular intervals (4.2)., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_9_89 (type: esriFieldTypeString, alias: 2.1.5 Diversity: The ARAC draws on a sufficiently diverse membership, containing a variety of demographic attributes and characteristics., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_9_90 (type: esriFieldTypeString, alias: 2.1.6 Skills mapping: The ARAC documents and maps the skills of its members so it can identify areas of strength and any skills gaps., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_9_91 (type: esriFieldTypeString, alias: 2.1.7 Relevance of financial reporting experience: The financial reporting expertise held by members is relevant and appropriate to the significant financial reporting risks of the organisation – particularly in respect of any complex estimates or judgements., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_9_92 (type: esriFieldTypeString, alias: 2.1.8 Non-technical skills: The ARAC benefits from a good mix of non-technical skills – for example, communication, influencing, negotiating, leadership and facilitation skills., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_9_93 (type: esriFieldTypeString, alias: 2.1.9 Co-opting members and procuring specialist skills: The ARAC uses the powers of co-opting members and procuring specialist skills where these are required., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_11_62 (type: esriFieldTypeString, alias: 2.2.1 Members who have recently joined the ARAC have been provided with induction training to help them understand their role and the organisation (4.6). , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_11_63 (type: esriFieldTypeString, alias: 2.2.2 Members of the ARAC who are unfamiliar with corporate governance and wider practice in government are specifically upskilled in this area (4.6). , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_11_64 (type: esriFieldTypeString, alias: 2.2.3 Members keep their skills and knowledge up to date through networking and conferences to allow them to focus on key issues facing the organisation (4.3). , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_11_65 (type: esriFieldTypeString, alias: 2.2.4 The ARAC chair ensures that members have an appropriate programme of engagement with the organisation and its activities to help them understand the organisation, its objectives, business needs, priorities and risk profile (4.7)., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_12_94 (type: esriFieldTypeString, alias: 2.2.5 Learning culture There is a positive culture of learning and personal development within the ARAC. , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_12_95 (type: esriFieldTypeString, alias: 2.2.6 Emerging developments The ARAC’s strategy for training and development takes account of developments in corporate governance and emerging risk areas. , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_12_96 (type: esriFieldTypeString, alias: 2.2.7 Public sector context For ARAC members unfamiliar with the operations of government and the public sector, special focus is given to this as part of their training programme., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_12_97 (type: esriFieldTypeString, alias: 2.2.8 Cross-government networking The ARAC chair attends cross-governmental (if a government department) or cross-departmental (if an arm’s-length body) ARAC chair meetings., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_14_66 (type: esriFieldTypeString, alias: 2.3.1 The ARAC understands how cyber and digital risks impact on the organisation. , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_14_67 (type: esriFieldTypeString, alias: 2.3.2 The ARAC has the level of skills and expertise required to challenge management, and provide assurance to the Board that the organisation is properly managing its cyber and digital risks., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_15_98 (type: esriFieldTypeString, alias: 2.3.3 The ARAC is satisfied the organisation’s approach to managing ESG risks, and making appropriate disclosures, is in line with relevant standards such as the Greening Government Commitments and Sustainability Reporting Guidance. , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_15_99 (type: esriFieldTypeString, alias: 2.3.4 The ARAC is able to effectively assess the organisation’s approach to managing climate-related risks. , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_15_100 (type: esriFieldTypeString, alias: 2.3.5 The ARAC assesses the organisation’s net zero strategy with sufficient detail, and at regular intervals., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_24_101 (type: esriFieldTypeString, alias: 2.3.6 The ARAC is appropriately briefed on significant projects and programmes throughout their lifecycle. , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_24_102 (type: esriFieldTypeString, alias: 2.3.7 The ARAC has the skills and expertise to provide effective critical challenge on the financial management, delivery risks and overall progress of projects or programmes., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_25_103 (type: esriFieldTypeString, alias: 2.3.8 The ARAC has an appreciation of the risks associated with procurement in the public sector context. , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_25_104 (type: esriFieldTypeString, alias: 2.3.9 The ARAC has the skills and expertise to challenge commercial activities and the procurement of goods and services., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_26_47 (type: esriFieldTypeString, alias: 3.1.1 The ARAC helps the accounting officer and Board to formulate their assurance needs (5.2). , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_26_48 (type: esriFieldTypeString, alias: 3.1.2 The ARAC assesses whether the assurance received is of sufficient quality to meet the assurance needs outlined in 3.1.1 (5.2). , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_26_49 (type: esriFieldTypeString, alias: 3.1.3 The ARAC understands the key sources of assurance in the organisation, and how and why each of these sources provides assurance to them (5.4). , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_26_50 (type: esriFieldTypeString, alias: 3.1.4 The ARAC understands the three lines of defence model, and how this applies in practice to the organisation (5.5). , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_26_51 (type: esriFieldTypeString, alias: 3.1.5 The ARAC is proactive in commissioning assurance work from appropriate sources where it identifies any significant governance, risk and control issues which have not been subject to sufficient review (5.6). , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_26_52 (type: esriFieldTypeString, alias: 3.1.6 The ARAC ensures the organisation operates appropriate and effective whistleblowing practices, and this is regularly considered by the ARAC, SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_27_83 (type: esriFieldTypeString, alias: 3.1.7 Assurance mapping: The ARAC uses assurance mapping to identify where assurance is required and identify any key gaps where no assurance is provided, or where the quality of the assurance is poor., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_27_84 (type: esriFieldTypeString, alias: 3.1.8 Recommendations: The ARAC has an effective system for monitoring management’s progress with recommendations from internal and external sources, SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_29_23 (type: esriFieldTypeString, alias: 3.2.3 role definitions, committees and other structures which support the effective discharge of responsibilities, decision-making and reporting;, SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_29_24 (type: esriFieldTypeString, alias: 3.2.4 how appropriate ethics and values are promoted within the organisation;, SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_29_25 (type: esriFieldTypeString, alias: 3.2.5 how management information is communicated to the Board and other appropriate areas of the organisation; , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_29_26 (type: esriFieldTypeString, alias: 3.2.6 the nature of relationships with arm’s-length bodies, if applicable, SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_30_20 (type: esriFieldTypeString, alias: 3.2.7 Corporate governance policy: Without duplicating the work of the Board, the ARAC advises on – and scrutinises the implementation of – its organisation’s corporate governance policy., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_30_21 (type: esriFieldTypeString, alias: 3.2.8 Governance statement: The ARAC reconciles assurance from internal audit, external audit and other sources of assurance with conclusions drawn in the organisation’s annual governance statement., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_30_22 (type: esriFieldTypeString, alias: 3.2.9 Future assurance requirements: The ARAC monitors developments in corporate governance so it can proactively advise the Board and accounting officer on any changes to assurance requirements., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_32_27 (type: esriFieldTypeString, alias: 3.3.1 The ARAC understands the organisation’s business strategy, operating environment and the associated risks to executing the strategy (5.17). , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_32_28 (type: esriFieldTypeString, alias: 3.3.2 The ARAC is satisfied that management takes an enterprise-wide view of the organisation’s risks, including those that cross organisational boundaries (5.17). , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_32_29 (type: esriFieldTypeString, alias: 3.3.3 There is a clear understanding of the role and activities of the Board in relation to managing risk (5.17). , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_32_30 (type: esriFieldTypeString, alias: 3.3.4 The ARAC discusses with the Board how its policies, attitude to, and appetite for risk are defined and communicated across the organisation (5.17). , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_32_31 (type: esriFieldTypeString, alias: 3.3.5 The ARAC understands and challenges the risk management framework and the assignment of responsibilities (5.17). , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_32_32 (type: esriFieldTypeString, alias: 3.3.6 Adequate assurance has been obtained on the risk and control environment encompassing services outsourced to external providers, including shared service arrangements, and the wider supply chain (5.9). , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_32_33 (type: esriFieldTypeString, alias: 3.3.7 (For government departments and groups only) assurance has been obtained on risks from across the group – and there is timely communication and visibility of these risks (5.8), SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_33_23 (type: esriFieldTypeString, alias: 3.3.8 Risk culture The ARAC promotes the importance of a positive risk culture in the organisation., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_33_24 (type: esriFieldTypeString, alias: 3.3.9 Risk tolerance The ARAC challenges management on whether there is a comprehensive process for identifying and evaluating risk, and for deciding what levels of risk are tolerable. , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_33_25 (type: esriFieldTypeString, alias: 3.3.10 Risk registers The ARAC has sufficient understanding of the organisation to assess whether the risk register is an appropriate reflection of the risks facing the organisation. , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_33_26 (type: esriFieldTypeString, alias: 3.3.11 Resources The ARAC can assess whether there are sufficient resources to manage risk effectively across the organisation. , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_33_27 (type: esriFieldTypeString, alias: 3.3.12 Emerging risks The ARAC challenges whether management’s approach to identifying risks is broad enough to effectively identify new and emerging risks. , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_33_28 (type: esriFieldTypeString, alias: 3.3.13 Risk evaluation The ARAC challenges management on its approach to evaluating risks, including the effectiveness of scenario planning and stress testing. , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_33_29 (type: esriFieldTypeString, alias: 3.3.14 Review of ‘near misses’ The ARAC reviews information on ‘near misses’ to help determine whether the systems in place are sufficiently robust to mitigate future risk events., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_33_30 (type: esriFieldTypeString, alias: 3.3.15 Fraud and error The ARAC understands the main fraud and error risks and entry points, and challenges management to consider timely options for tackling fraud and error risks. , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_33_31 (type: esriFieldTypeString, alias: 3.3.16 Resilience The ARAC considers the cumulative impact of risks and how these could impact on the ongoing resilience of the organisation., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_35_34 (type: esriFieldTypeString, alias: 3.4.1 The ARAC critically challenges and reviews the adequacy and effectiveness of control processes in responding to risks (5.17). , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_35_35 (type: esriFieldTypeString, alias: 3.4.2 The ARAC challenges whether the extent of the controls in place to mitigate risks is excessive, and whether any action is needed to address this (5.7)., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_36_32 (type: esriFieldTypeString, alias: 3.4.3 Understanding of internal control: The ARAC has a good understanding of how the organisation develops, operates and monitors the system of internal control. , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_36_33 (type: esriFieldTypeString, alias: 3.4.4 Controls over material or significant risks: The ARAC seeks assurance on how any material or significant risks are managed through strategic, operational and compliance controls. , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_36_34 (type: esriFieldTypeString, alias: 3.4.5 Timely indicators: The ARAC assesses whether the system of internal control would provide timely indicators of weaknesses and failings. , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_36_35 (type: esriFieldTypeString, alias: 3.4.6 Root cause analysis of significant failings or weaknesses in internal control: When any significant failings or weaknesses in internal control arise, the ARAC reviews management’s analysis of the root cause and subsequent action plan. , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_36_36 (type: esriFieldTypeString, alias: 3.4.7 Financial control: The ARAC is satisfied that the organisation has a sound system of financial control – including the structure of delegations – which enables the organisation to achieve its objectives with good value for money. , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_36_37 (type: esriFieldTypeString, alias: 3.4.8 IT controls: The ARAC has sufficient assurance over the quality of IT controls. , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_36_38 (type: esriFieldTypeString, alias: 3.4.9 Design of fraud controls: The ARAC is satisfied that the organisation’s controls are designed to effectively prevent and detect known fraud and error risks. , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_36_39 (type: esriFieldTypeString, alias: 3.4.10 Evaluation of fraud controls: The ARAC has oversight of how controls are evaluated so it can understand how effectively fraud and error risks are being addressed., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_38_38 (type: esriFieldTypeString, alias: 3.5.1 The ARAC reviews the clarity and completeness of disclosures in the year-end financial statements (5.18). , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_38_39 (type: esriFieldTypeString, alias: 3.5.2 The ARAC uses its understanding of the organisation to assess whether disclosures in the financial statements are set properly in context (5.18)., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_38_40 (type: esriFieldTypeString, alias: 3.5.3 In reaching a view on the annual accounts, the ARAC specifically considers (5.19): key accounting policies and disclosures; , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_38_41 (type: esriFieldTypeString, alias: 3.5.4 In reaching a view on the annual accounts, the ARAC specifically considers (5.19): assurances about the financial systems which provide the figures for the accounts; , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_38_42 (type: esriFieldTypeString, alias: 3.5.5 In reaching a view on the annual accounts, the ARAC specifically considers (5.19): the quality of the control arrangements for preparing the accounts; , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_38_43 (type: esriFieldTypeString, alias: 3.5.6 In reaching a view on the annual accounts, the ARAC specifically considers (5.19): key judgements made in preparing the accounts, and management’s consideration of their ongoing relevance; , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_38_44 (type: esriFieldTypeString, alias: 3.5.7 In reaching a view on the annual accounts, the ARAC specifically considers (5.19): any disputes arising between those preparing the accounts and the auditors; and , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_38_45 (type: esriFieldTypeString, alias: 3.5.8 In reaching a view on the annual accounts, the ARAC specifically considers (5.19): reports, advice and findings from external audit – especially the Audit Completion Report., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_39_55 (type: esriFieldTypeString, alias: 3.5.10 Review of accounts preparation process: In addition to receiving a detailed overview from the finance director, the ARAC is confident that the organisation’s approach to preparing the accounts is sufficiently rigorous. , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_39_56 (type: esriFieldTypeString, alias: 3.5.11 Annual Report: The ARAC challenges that the Annual Report is fair and balanced. , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_39_57 (type: esriFieldTypeString, alias: 3.5.12 Complex judgements and use of experts: Where novel accounting issues or complex judgements have arisen during the year, the ARAC has satisfied itself that management took specialist advice or enlisted expertise. , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_39_58 (type: esriFieldTypeString, alias: 3.5.13 Fraud: The ARAC is satisfied with management’s processes for identifying and responding to the risks of fraud. , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_39_59 (type: esriFieldTypeString, alias: 3.5.14 Continual monitoring of significant issues: The ARAC is effective in monitoring significant financial reporting issues throughout the year, particularly those which could lead to qualification of the accounts. , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_39_60 (type: esriFieldTypeString, alias: 3.5.15 Reports from third parties: In reaching a view on the accounts, the ARAC considers the implications of reports from third parties – for example, on legal matters, valuations or reports from regulators., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_39_61 (type: esriFieldTypeString, alias: 3.5.16 Key matters The ARAC considers key matters on its own initiative rather than relying solely on the work of the external auditor., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_39_62 (type: esriFieldTypeString, alias: 3.5.17 Understanding of the organisation The ARAC has a detailed understanding of the organisation and its context and can successfully challenge whether the accounts provide a fair representation of activity. , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_39_63 (type: esriFieldTypeString, alias: 3.5.18 Going concern The ARAC sufficiently challenges the going concern assessment in the context of its review of the financial statements and understanding of the business. , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_39_64 (type: esriFieldTypeString, alias: 3.5.19 Use of financial models The ARAC offers appropriate challenge to any information which is generated through financial modelling., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_39_65 (type: esriFieldTypeString, alias: 3.5.20 Financial reporting developments The ARAC is familiar with developments in financial reporting standards and can challenge their application in financial statements. , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_39_66 (type: esriFieldTypeString, alias: 3.5.21 Group reporting (For government groups only) the ARAC has sufficient oversight of significant financial reporting risks from across the department or group, SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_41_46 (type: esriFieldTypeString, alias: 4.1.1 The ARAC’s terms of reference are agreed by the Board (5.20). , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_41_47 (type: esriFieldTypeString, alias: 4.1.2 The terms of reference are reviewed regularly and at appropriate intervals (5.20). , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_41_48 (type: esriFieldTypeString, alias: 4.1.3 The terms of reference do not conflict with guidance in HM Treasury’s Audit and Risk Assurance Committee Handbook (5.21). , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_41_49 (type: esriFieldTypeString, alias: 4.1.4 The terms of reference make clear the ARAC’s independence as a committee (5.21). , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_41_50 (type: esriFieldTypeString, alias: 4.1.5 The ARAC’s terms of reference are made publicly available, including on the organisation’s website (5.20). , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_41_51 (type: esriFieldTypeString, alias: 4.1.6 The terms of reference allow for the ARAC to sit privately without any non-members present for all or part of a meeting if they wish (3.3). , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_41_52 (type: esriFieldTypeString, alias: 4.1.7 At a minimum, the following areas are covered by the ARAC’s terms of reference (5.20): Details of the ARAC membership. , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_41_53 (type: esriFieldTypeString, alias: 4.1.8 At a minimum, the following areas are covered by the ARAC’s terms of reference (5.20): Reporting requirements to the Board. , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_41_54 (type: esriFieldTypeString, alias: 4.1.9 At a minimum, the following areas are covered by the ARAC’s terms of reference (5.20): The key areas of responsibility the ARAC will advise the Board and accounting officer on, SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_41_55 (type: esriFieldTypeString, alias: 4.1.10 At a minimum, the following areas are covered by the ARAC’s terms of reference (5.20): Rights of the ARAC over co-opting additional members or procuring specialist advice. , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_41_56 (type: esriFieldTypeString, alias: 4.1.11 At a minimum, the following areas are covered by the ARAC’s terms of reference (5.20): The head of internal audit and a representative from external audit will have free and confidential access to the chair of the ARAC. , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_41_57 (type: esriFieldTypeString, alias: 4.1.12 At a minimum, the following areas are covered by the ARAC’s terms of reference (5.20): Meeting information, including the number per year, the number of members required for the meeting to be quorate, and expected invitees. , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_41_58 (type: esriFieldTypeString, alias: 4.1.13 At a minimum, the following areas are covered by the ARAC’s terms of reference (5.20): Information requirements, including what information will be provided for each meeting, and what will be provided on request, SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_42_67 (type: esriFieldTypeString, alias: 4.1.14 Benchmarking The ARAC has compared its terms of reference against those of similar profile organisations. , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_42_68 (type: esriFieldTypeString, alias: 4.1.15 Expectations In addition to core requirements, the terms of reference contain information which allows the ARAC to function more effectively – for instance, expectations about how far in advance of meetings papers will be provided. , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_42_69 (type: esriFieldTypeString, alias: 4.1.16 Proportionality The terms of reference properly reflect the role and scope of the ARAC, and are proportionate to the way the ARAC actually operates., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_44_18 (type: esriFieldTypeString, alias: 4.2.6 The ARAC assesses the performance of internal audit against applicable standards, expected performance measures and the results of any internal or external quality assurance assessments (5.14)., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_45_3 (type: esriFieldTypeString, alias: 4.2.7 Other assurance activity: The ARAC frames the work of internal audit in the context of other assurance activity that takes place in the first and second lines of defence. , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_45_4 (type: esriFieldTypeString, alias: 4.2.8 Recommendations: The ARAC is proactive in tracking that the recommendations agreed by management are actually implemented. , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_45_5 (type: esriFieldTypeString, alias: 4.2.9 Support: The ARAC plays a role in providing support for, and acceptance of, the work of internal audit. , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_45_6 (type: esriFieldTypeString, alias: 4.2.10 Coverage: The ARAC challenges whether the effectiveness of the risk, compliance and finance functions is evaluated as a part of its internal audit strategy. , SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_45_7 (type: esriFieldTypeString, alias: 4.2.11 Overall opinion: The ARAC considers how the individual components of the annual internal audit plan provide reasonable assurance on governance, risk and control for the organisation in totality, SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_47_25 (type: esriFieldTypeString, alias: 4.3.1 The ARAC considers and makes relevant enquiries about the external auditor’s planned audit approach (5.15)., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_47_26 (type: esriFieldTypeString, alias: 4.3.2 The ARAC considers the impact of the results of external audit work (5.15)., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_47_27 (type: esriFieldTypeString, alias: 4.3.3 The ARAC promotes cooperation between the external auditor and internal audit to maximise overall audit efficiency, capture opportunities to derive a greater level of assurance and minimise unnecessary duplication of work (5.15)., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_47_28 (type: esriFieldTypeString, alias: 4.3.4 The ARAC reviews and considers any implications for the organisation of the wider work carried out by the external auditor, for example, value-for-money reports or good practice findings (5.15)., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_48_19 (type: esriFieldTypeString, alias: 4.3.5 Objectives of external audit: The ARAC has a clear understanding of the objectives, scope and remit of external audit work., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_48_20 (type: esriFieldTypeString, alias: 4.3.6 Review of adequacy of scope: The ARAC reviews the scope of external audit work and – if not satisfied as to its adequacy – challenges whether additional work should be undertaken by the external auditor, SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_48_21 (type: esriFieldTypeString, alias: 4.3.7 Level of fees: The ARAC satisfies itself that the level of fees payable in respect of the audit services provided is appropriate and that an effective, high-quality audit could be conducted for such a fee., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_48_22 (type: esriFieldTypeString, alias: 4.3.8 Materiality: The ARAC is satisfied that it has a good understanding of materiality, including the benchmarks used and the calculation of materiality and performance materiality., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_48_23 (type: esriFieldTypeString, alias: 4.3.9 Audit quality: The ARAC considers factors that could affect the quality of the audit during the year and discusses these with the auditor., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_48_24 (type: esriFieldTypeString, alias: 4.3.10 Expert advice: The ARAC is satisfied that the external auditor has access to relevant expertise, for instance around pensions liabilities or property valuation., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_48_25 (type: esriFieldTypeString, alias: 4.3.11 Quality of review: The ARAC focuses on priority issues when undertaking its review of the results of external audit work., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_48_26 (type: esriFieldTypeString, alias: 4.3.12 Review of audit representation letters: The ARAC reviews the audit representation letters before they are signed by the accounting officer and gives particular consideration to matters where representation has been requested that relates to non-standard issues, SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_48_27 (type: esriFieldTypeString, alias: 4.3.13 Quality of information provided to external audit: The ARAC takes steps to ensure external audit receives quality, robust and timely audit evidence from the finance function., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_48_28 (type: esriFieldTypeString, alias: 4.3.14 Support for external audit: The ARAC is supportive of external audit’s challenge of management and does not act as management’s advocate., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_48_29 (type: esriFieldTypeString, alias: 4.3.15 Findings and recommendations: The ARAC reviews and monitors management’s responsiveness to the external auditor’s findings and recommendations., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_50_66 (type: esriFieldTypeString, alias: 5.1.1 The ARAC produces a report after each meeting for the Board and accounting officer (with a copy to the head of internal audit and the external auditor) covering: the key business taken by the ARAC and the ARAC’s views and advice on any issues they believe the Board or accounting officer should take action on (6.1)., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_50_67 (type: esriFieldTypeString, alias: 5.1.2 The ARAC has effective communications with those it seeks briefings from (the executive and internal and external audit) and those it provides assurance to (the Board) (6.3)., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_50_68 (type: esriFieldTypeString, alias: 5.1.3 The ARAC provides an Annual Report timed to support the preparation of the Governance Statement (6.4)., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_50_69 (type: esriFieldTypeString, alias: 5.1.4 The ARAC’s Annual Report is open and honest in presenting the ARAC’s views (6.4)., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_50_70 (type: esriFieldTypeString, alias: 5.1.5 The ARAC’s Annual Report summarises the ARAC’s work for the past year and how it discharges its responsibilities in accordance with HM Treasury’s ARAC Handbook (1.6, 6.5)., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_50_71 (type: esriFieldTypeString, alias: 5.1.6 There are mutual rights of access between each of the chair of the ARAC,, SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_50_72 (type: esriFieldTypeString, alias: the accounting officer, head of risk management (if a separate function), head of internal audit and the external auditor (6.7)., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_50_73 (type: esriFieldTypeString, alias: 5.1.7 There are periodic discussions with key attendees outside of the formal meetings to help ensure that expectations are managed and there is mutual understanding of current risks and issues (6.7)., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_51_30 (type: esriFieldTypeString, alias: 5.1.8 Transparency: The ARAC reports its work as transparently as possible within the limits of what is confidential and commercially sensitive., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_51_31 (type: esriFieldTypeString, alias: 5.1.9 Working with the Board: The ARAC has a robust mechanism for working with the Board, so expectations and accountability are clear., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_51_32 (type: esriFieldTypeString, alias: 5.1.10 Technology: The ARAC uses technology to its advantage and communicates as a group in a way which is effective and efficient., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_51_33 (type: esriFieldTypeString, alias: 5.1.11 Reports to the ARAC: The reports received by the ARAC are at the right level of detail and presented in a manner which makes it easy for members to review and challenge., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_51_34 (type: esriFieldTypeString, alias: 5.1.12 Reports from the ARAC to the Board: Reports produced by the ARAC are proportionate: there is enough information to provide the Board with the assurance it requires, but not too much that key information is diluted., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_51_35 (type: esriFieldTypeString, alias: 5.1.13 Visibility of risks across departments: (For government departments only) the departmental ARAC has an effective way of gaining visibility over key risks and issues arising from ARACs within the departmental group, SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_55_36 (type: esriFieldTypeString, alias: 6.1.7 Succession planning: The results of the performance evaluation are used to inform and influence succession planning – for instance in highlighting skills gaps or a lack of diversity., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_55_37 (type: esriFieldTypeString, alias: 6.1.8 Method of evaluation: The ARAC carefully considers the extent and method of performance evaluation – for instance, whether aspects could be externally facilitated., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])
field_55_38 (type: esriFieldTypeString, alias: 6.1.9 Objectivity and rigour: The evaluation of performance is objective and rigorous enough for meaningful conclusions to be drawn., SQL Type: sqlTypeOther, length: 255, nullable: true, editable: true, Coded Values: [1: 1], [2: 2], [3: 3])