Audit committees were perceived as overcoming the difficulties of operating in a political environment. In general, they achieved good ratings for monitoring internal audit but were seen as less effective in engaging with external auditors and risk management. In some key aspects the attitudes...

<title/> Audit committees were perceived as overcoming the difficulties of operating in a political environment. In general, they achieved good ratings for monitoring internal audit but were seen as less effective in engaging with external auditors and risk management. In some key aspects the attitudes...

Purpose – This paper aims to put forward for consideration new insights into the creation of “second order” change in local government. Design/methodology/approach – In‐depth interviews were carried out in five local authorities to investigate risk management (RM) processes....