SACA — Revised Terms of Reference

The Council document (CERN/SPC/939/Rev.2 – CERN/FC/5406/Rev.2 – CERN/2883/Rev.2) defining CERN’s audit advisory body.

What it anchors

• SACA is established under Article V, paragraph 12 of the Convention as a subordinate body of the Council.
• Its mandate: advise the Council on the effectiveness of the Organization’s audit structure — including the Pension Fund — and on measures to mitigate identified risks.
• Its formal scope: external audit, internal audit independence, certification of financial statements, and follow-up of management responses. Cybersecurity, business continuity and disaster recovery are not named in its terms.
• Composition: four to six members, including the Chair of the Finance Committee.