Audit committees are failing to promote good governance, although they are doing a good job in supporting internal and external audit processes, according to the latest survey from CIPFA. More than half of the UK heads of local government audit surveyed felt they were very effective at supporting audit processes, but only 15% felt their public accountability was very effective, and even fewer audit committees felt they promoted good governance. The public sector accountants' institute says the survey shows committees need to do more to develop interactions with partner organisations and to provide leadership on good governance and accountability. CIPFA assistant director Paul Mason said: ‘CIPFA’s survey highlights those areas where audit committees are performing well, as well as those areas where improvement is needed. In today’s fast changing public sector environment, we cannot be complacent.’