CERN Standing Advisory Committee on Audits - SACA

The SACA is a key element of the Organization’s governance

Purpose

The Standing Advisory Committee on Audits advises Council with respect to all components of the audit structure of the Organization, including its Pension Fund.

The Committee acts in an advisory capacity to Council and has no executive powers.

The Terms of Reference of the SACA , approved by Council in December 2009, describe the mandate and authority of the Committee.

Composition

The Committee is chaired by the Chairman of the Finance Committee. The Chairman selects a maximum of three members of whom one shall be a Council delegate and two others shall be chosen from a pool of experts proposed by the Member States. The President of Council , after consultation with the Chairman, proposes the three members for Council's approval. The three Committee members shall serve for a maximum of three years.

Interaction with Internal Audit

The Head of Internal Audit acts as Secretary of the Committee.

The Internal Audit Service provides the necessary support to the SACA in conducting its mandate.

The SACA advises Council on measures to ensure that the Internal Audit is able to fulfil its mandate independently. It suggest input for the annual Internal Audit plan, prior to its consideration and approval by the Director-General.

Finally, the Committee advises the Director-General on the activities of the Internal Audit, also with regard to the activities of the External Auditors.