About Audit Scotland
We help the Auditor General and the Accounts Commission to make sure organisations that spend public money in Scotland use it properly, efficiently and effectively.
We do this by carrying out financial and performance audits – that is, detailed and systematic investigations – of various aspects of how public bodies work.
Which public bodies do we audit?
We audit about 200 public accounts. They include:
- Scottish Government
- 23 National Health Service (NHS) bodies
- 32 councils
- 45 joint boards and committees (including police and fire and rescue services)
- 37 further education colleges
- Scottish Water.
Why we carry out audits
Our audits check whether public bodies:
- manage their finances to the highest standards
- achieve the best possible value for public money.
Three principles guide our work:
- Our auditors are independent of the organisations they audit.
- They report in public.
- They look at more than financial statements.
They can also carry out checks to make sure organisations:
- operate within the regulations that govern their work
- deliver value for money
- act honestly, with propriety and integrity
- carry out their duties to the highest standard
Our staff carry out most audits but we also use private firms to do around a third of the work.
How we report what we find
Auditors report the detailed findings of audits directly to the bodies they audit. Audit Scotland produces reports showing how different sectors perform during each financial year for example:
- Health service bodies
- Further education colleges
- Councils
We have a rolling programme of audits of Best Value – something that councils are now legally obliged to pursue. You can find these in the Our work section of our site, and a briefing note in the Accounts Commission section.
Download our quick guide to Audit Scotland, the Accounts Commission and the Auditor General for Scotland.
Quick Guide (PDF | 365KB)Opens in new window
