Audit scopes

These are the audit scopes for national performance audits that we are planning to do over the next year. Details of our future work is in our work programme. If you want more information, you can contact the business manager for this work, Michelle Borland, at

Displaying 1 - 6 of 6 reports

NHS in Scotland 2022 - audit scope

To be published February 2023

Over the last two years our NHS in Scotland reports have covered the response to the Covid-19 pandemic, highlighting the dedication and hard work of the NHS workforce and outlining the significant impact the pandemic has had on services and on...

Early learning and childcare - audit scope

To be published Spring 2023

Funded early learning and childcare (ELC) is a key Scottish Government policy intended to improve outcomes for children and their families and help reduce inequalities. From August 2021, entitlement for funded ELC almost doubled from 600 to 1,140...

Climate change - audit scope

To be published Spring 2023

Auditing climate change is a key priority for the Auditor General for Scotland. This performance audit for the Auditor General will focus on the Scottish Government’s governance and risk management arrangements in helping to drive the delivery of...

Criminal courts backlog - audit scope

To be published May 2023

The Covid-19 pandemic significantly affected the work of the Criminal Justice System. Measures introduced to manage the risks associated with the pandemic such as public health lockdowns and physical distancing restrictions significantly added to...

Adult mental health services - audit scope

To be published September 2023

In 2018, we reported on children and young people’s mental health and made a commitment to further audit work on mental health related issues. This performance audit, for the Auditor General for Scotland and the Accounts Commission, will focus on...