Audit Scotland helps the Auditor General and the Accounts Commission to make sure organisations that spend public money in Scotland use it properly, efficiently and effectively. It does this by carrying out audits – detailed and systematic investigations – of various aspects of how public bodies work.
It checks whether public bodies:
- manage their finances to the highest standards
- achieve the best possible value for public money
Its auditors are independent of the organisations they audit and 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 standards.
- Audit Scotland’s staff carry out most audits but it also uses private firms to do around a third of the work.
The organisation produces reports showing how different sectors perform during each financial year for example:
- health service bodies
- further education colleges
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