How we work
How we work
Audit Scotland audits bodies across the public sector:
Scottish Government, NHS and further education are audited through the Auditor General who reports findings to the Scottish Parliament
Local government is audited through the Controller of Audit, who reports to the Accounts Commission
Both the Parliament and the Accounts Commission are accountable to the public
Why do we carry out audits?
Our staff and firms of auditors appointed by us carry out the audits. They check whether organisations:
- Manage their money to the highest standards
- Get the best possible value for public money.
Three principles guide our work:
- Auditors are independent of the organisations they audit.
- We report in public.
- We look at more than financial statements.
Above all, we support public scrutiny that is fair, equal and open, and that leads to better financial management and value for money.
How we report what we find
We produce a range of local and national reports about the performance and financial management of Scotland's public bodies.
- Annual audits
We publish annual audit reports for all the public bodies we are responsible for auditing.
- Public reports
We publish a wide range of reports on matters of public interest. These include overview reports on how different sectors perform during each financial year. These reports are considered by the Scottish Parliament and/or the Accounts Commission.