New Regulatory Framework: Implications for audit committees and internal audit providers
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The Government has recently released a suite of consultations that start to implement the changes set out in the Higher Education and Research Act 2017. They also take forward a number of key Government priorities, respond to a number of recent high-profile issues, and set out how the new Office for Students, replacing HEFCE, will operate.
This briefing note highlights some of the most significant changes and explores what it might mean for audit committees and their internal audit functions.