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

NHS in Scotland 2023 - audit scope

February 2024

Our NHS in Scotland 2022 report focused on progress against the NHS Recovery Plan 2021-2026 (published in August 2021). The report highlighted that progress against recovery ambitions had been slow, and that the current financial, workforce and...

Digital exclusion - audit scope

To be published early 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...

Decarbonising heat in homes - audit scope

To be published early 2024

Scotland’s greenhouse gas (GHG) emissions halved between 1990 and 2021. But current emissions need to halve again in the next seven years if the Scottish Government is to achieve its target of a 75 per cent reduction by 2030, and to increase the...