Audit Scotland corporate publications

This report sets out a range of fraud risks emerging since the start of the Covid‑19 pandemic. It also shares information about cases where internal control weaknesses in public bodies have led to fraud and irregularity.

Our annual report and accounts for year ending 31 March 2021.

This report sets out information about the correspondence we received during 2020/21 and our performance against target response times.

Highlights from our work with other countries for 2020/21. Visit our going global page for more about our international work.

The annual assessment of audit quality carried out on the audit work delivered by Audit Scotland and our appointed firms.

The overall structure and governance of Audit Scotland, and the arrangements in place for producing high-quality work by Audit Scotland and appointed firms.

The Code of Audit Practice sets the framework for public audit in Scotland. It outlines the responsibilities of external auditors appointed by the Auditor General for Scotland and the Accounts Commission, and describes the scope of public audit...

The overall aim of our Following the pandemic pound strategy is to enable us to provide overall conclusions to the public and the Scottish Parliament on the level of Covid-related funding that has been allocated to business, communities, and...

Since our last publication, Covid-19: Implications for public finances in Scotland, the devastating impact of the pandemic has continued to affect people across Scotland.

Alongside further...