Audit Scotland

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Audit Scotland is a public body in Scotland which is responsible for auditing approximately 200 public organisations, which spend over £29 billion of public money each year. These include the Scottish Government, local councils and NHS Scotland.

The role of Audit Scotland is to provide the Auditor General and the Accounts Commission with the services they need to carry out their duties. The core work is to carry out:

  • financial audits to help ensure that public sector bodies adhere to the highest standards of financial management and governance
  • performance audits to help ensure that these bodies achieve the best possible value for money

The work of Audit Scotland is governed by a board which meets around four times a year and the audits are managed by a management team.

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