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 - 4 of 4 reports

Digital exclusion - audit scope

To be published Spring 2024

Digital technology plays an increasing role in our lives. The Covid-19 pandemic greatly accelerated the speed of public services moving online and saw a marked increase in the overall use of digital technology. But as our reliance on technology...

Drug and Alcohol services - audit scope

To be published Autumn 2024

Scotland has the highest rate of drug-related deaths in Europe. In 2022, 1,051 people died due to problem drug use. Alcohol specific causes were responsible for a further 1,276 deaths. Alcohol and drug problem use account for over 5 per cent of...

Sustainable transport - audit scope

To be published Winter 2024

The Scottish Government has committed to a target of net zero emissions by 2045. Transport is the largest source of emissions in Scotland, with the largest share of these coming from cars. Decarbonising the transport sector, including switching...