input: [ROLE AND REMIT] Does SARC assess the performance of External Audit? [YES/NO/NA] NO [COMMENTS/ACTION] 
output: There is no formal assessment mechanism but SARC sees all of this work which is discussed openly and professionally with the Committee. Where there are any concerns that have not been resolved at operational levels these will be discussed between SARC and the NIAO representative on the Committee. It has never been necessary to escalate such issues above this level.