Senior Leadership Team Terms of Reference

The Senior Leadership Team (SLT) is responsible for the strategic leadership of the NIAO and effective oversight of the operational management of the Office. SLT will follow the Leadership Charter and provide strategic leadership that inspires others and supports the vision of the Office. 

Subject to the C&AG’s statutory position as Corporation Sole and her primacy in setting strategy, policy and procedures, SLT is the principal mechanism for the direction and delivery of the business and for strategic decision making in the NIAO. 

SLT is supported by The Corporate Management Team (CMT) which is responsible for operational leadership and decision-making, contributing to the strategic leadership of the NIAO. 

The SLT comprises: 

•  the Comptroller and Auditor General (C&AG); 
•  the Chief Operating Officer (COO); and 
•  the Directors. 

Meetings of SLT will normally be chaired by either the C&AG or the COO.  A minimum of four members must be present for the meeting to be deemed quorate.

Other members of staff, such as the Chair of the Corporate Management Team (CMT) and the Head of Organisation Development and People, will attend as and when required.

3. Responsibilities 

The SLT assists the C&AG in the delivery of the corporate and annual business plans of the Office. Based on the proportionate application of the, its responsibilities are categorised as follows: 

Strategic Projects 

Overseeing key strategic projects in the office. This may include matters such as workforce planning, capacity and capability, engagement with contracted partner firms and overall quality and standards compliance.

Strategic Performance 

Reviewing timely and accurate management information on audit deliverables in financial audit, performance reporting, good practice and other workstreams.

People and Organisational Development 

Ensuring the Office has the capability and capacity to deliver and to plan to meet current and future needs. 

Financial Management

Ensuring the Office has high standards of financial management in securing and using its financial budgets appropriately. 

Corporate Governance

Assuring that the Office has high standards of governance and accountability on all matters, including: corporate and business planning, up to date strategic frameworks and transparency and completeness with the Board and Committees. 

Risk Management 

Ensuring that there is a clear and comprehensive risk management strategy and that timely ongoing assessment of risk takes place and is properly reported. 

Audit Quality 

Ensuring the Office is ISQM compliant, including:

• assessing quality objectives: annual review and endorsement of the quality objectives set by SLT to ensure they include the specified objectives required under ISQM and any others considered appropriate to NIAO;
• identifying, assessing, and managing quality risks: quarterly consideration of quality risks and the NIAO actions to mitigate the risks identified to ensure they remain relevant and complete;
• reviewing and approving the annual evaluation of the system of quality management; and
• reviewing and approving the annual Quality Report.

SLT sets the strategic direction and makes the strategic decisions for the Office.  Subject to the primacy of the C&AG, this will include the following: 

• Corporate/business planning, including KPIs 
• Strategies, policies and plans
• Audit methodology/approach 
• Quality Standards
• Stakeholder Engagement
• Budget
• Annual report and accounts, including governance statement
• Performance monitoring
• Strategic risk register and notification of escalating strategic risks to the Audit and Risk Assurance Committee
• Change management, business improvement and restructuring initiatives and 
• Corporate governance arrangements

To support the C&AG’s statutory responsibility as a Corporation Sole it is the responsibility of every other member of the SLT, to provide the C&AG with comprehensive advice. 

Main categories of information to be considered at SLT meetings:

• Progress and status of key strategic projects 
• Progress against corporate/business plan milestones and metrics
• Update on governance issues including internal audit reports and other assurance/compliance reviews including progress against each of these
• Financial management, including use of resources compared to budgets 
• Quality Management, including results of quality control reviews and evaluation of the system of quality management
• Risk management and
• New developments in quality and innovation.

The SLT should normally meet on a weekly basis. In the monthly four-week cycle, weeks one, two and four will be business meetings which will address the delivery of the Office activities as set out in the annual business plan and action points will be taken at these meetings. The week three meeting will review and formally endorse the activities set out in the business meetings against the achievement of the corporate strategic priorities. 

The C&AG may convene additional meetings, as necessary. If appropriate, a meeting may be conducted remotely. 

In the event of extenuating circumstances preventing the C&AG or COO from chairing any SLT meeting, a director will fulfil chairing duties for that meeting. 

A member of the Corporate Services Team will provide secretariat support to the SLT for each formal (week three) meeting and will agree an agenda with members in advance. 

The C&AG will have the final say in the decisions about what business will be taken at any particular meeting. 

For each formal meeting, the agenda and supporting papers should normally be disseminated at least two clear working days in advance. The business conducted at the meeting, and actions required, are recorded in minutes prepared by the Corporate Services Team. The draft SLT minutes are circulated within a week of the meeting to the members and agreed at the next meeting of the SLT. 

SLT members will demonstrate leadership by promoting the Office’s agreed values and behaviour standards. SLT will promote the Leadership Charter – “Strategic leadership that inspires others and supports our vision” - SLT will strive to be inclusive, collaborate, empower our people and make an impact.  Members will advise of any external interests that may conflict with duties and responsibilities in accordance with the NIAO Code of Conduct arrangements. 

Minutes of all formal meetings will be made available on both the NIAO website and sent to non-Executive members. The SLT will inform the Audit and Risk Assurance Committee and Advisory Board on an ongoing basis of matters relevant to their remit. Significant issues such as risk escalation will be reported promptly.  SLT will undertake an annual assessment of its performance. 

These Terms of Reference will be reviewed in January 2025 by the SLT.