Audit scopes

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

Displaying 1 - 3 of 3 reports

Scotland's colleges 2020

To be published June 2020

The college sector is an important part of the enterprise and skills landscape in Scotland, contributing to the Scottish Government’s aspirations for economic growth. Each year the Auditor General carries out an audit of the college sector to...

The National Fraud Initiative in Scotland

To be published summer 2020

The National Fraud Initiative (NFI) in Scotland is a counter-fraud exercise led by Audit Scotland and overseen by the Cabinet Office for the UK as a whole. It is part of a range of measures in place across the Scottish public sector which aim to...

Digital progress in local government

To be published autumn 2020

Digital technology can fundamentally change how council services are delivered. It has the potential to improve experiences and outcomes for service users, improve how councils interact with citizens, and make councils more efficient. Digital...