Audit Scotland

Audit Scotland provides the Auditor General and the Accounts Commission with the services they need.

We give independent assurance to the people of Scotland that public money is spent properly, efficiently and effectively.

We audit over 220 organisations. They include:

How we work

Diagram showing how Audit Scotland works

 

Why do we carry out audits?

Our staff and firms of auditors appointed by us carry out the audits. They check whether organisations:

  • Manage their money to the highest standards
  • Get the best possible value for public money.

Three principles guide our work:

  • Auditors are independent of the organisations they audit.
  • We report in public.
  • We look at more than financial statements.

Above all, we support public scrutiny that is fair, equal and open, and that leads to better financial management and value for money.

 

How we report what we find

We produce a range of local and national reports about the performance and financial management of Scotland's public bodies.

  • Annual audits
    We publish annual audit reports for all the public bodies we are responsible for auditing.
  • Public reports
    We publish a wide range of reports on matters of public interest. These include overview reports on how different sectors perform during each financial year. These reports are considered by the Scottish Parliament and/or the Accounts Commission.