Why we’re confident, but not complacent about delivering quality


By Fiona Kordiak, Director of Audit Services and CIPFA Scotland chair

“If you can’t stand the heat, stay out of the kitchen” was one of former US president Harry S Truman’s celebrated sayings.

As auditors we can’t complain when we ourselves come under scrutiny. And the spotlight has been on audit recently due to controversies in the corporate sector.

While public audit hasn’t been involved or implicated, it has been a timely reminder to ensure our house is in order.

At Audit Scotland we’re confident but not complacent. The foundations of public audit in Scotland – independent appointment of auditors that are rotated every five years, a wider scope of audit that goes beyond the numbers, and reporting in public – stand us in good stead.

But we need to continually review what we do.

The Audit Scotland annual report gives detail of the internal and external checks in place to ensure the quality of our work, plus the international standards and the Code of Audit Practice that we follow.

More recently we have also set up a professional support team to provide guidance and advice to auditors at the sharp end and that’s part of the process – we are always learning on how we can improve.

As chair this year of CIPFA Scotland, I’m keen that this message goes out to all working in the public sector in Scotland.

Professional scepticism is the cornerstone of our work.  It’s how we ensure public money is well spent.

And the reality is that high-quality public sector audit that’s independent and evidence-based has never been more important.

Learning and sharing from across the globe

International SMBy Peter Worsdale, International Liaison Manager, Audit Scotland

This continues to be a challenging time for Scotland as the country takes on new financial responsibilities and public services continue to evolve. That’s why it’s important we continue connecting, sharing and learning from our colleagues in public audit from around the globe to help us develop our audit work. Continue reading Learning and sharing from across the globe

Medium-term financial strategy: A step backwards?


By Caroline Gardner, Auditor General for Scotland

The impact of Scotland’s new financial powers is now starting to hit home.

Publication of the Scottish Fiscal Commission’s latest forecasts and the Scottish Government’s medium-term financial strategy triggered critical commentary from the respected Fraser of Allander Institute and the Parliament’s own Information Centre (SPICe), and testy exchanges with the Cabinet Secretary in the Finance and Constitution Committee.

A forecast budget gap of £1 billion over the next three years makes some level of politicking inevitable, but this issue is above party politics.

What matters is that the Government has a plan in place to deal with all eventualities. But as Fraser of Allander has said, the new medium-term financial strategy is thin on detail. At a time of tightening budgets, that’s a matter of concern for everyone that benefits from public services. Continue reading Medium-term financial strategy: A step backwards?

Scotland’s public sector challenges are everyone’s responsibility

By Caroline Gardner, Auditor General for Scotland

as_annual_report_1819_cgardnerTwenty years on from the establishment of the Scottish Parliament, much is made of Scotland’s distinctive approach to public services. There’s no doubt that there are some real successes, like the Scottish Government’s approach to social security, where the rhetoric of dignity, respect and fairness has so far been matched by the reality. But Scotland is facing the same headwinds that are affecting public services all over the world. And we are more exposed than ever before, as the Scottish Government is now responsible for taxes that fund around 40% of devolved spending.

Continue reading Scotland’s public sector challenges are everyone’s responsibility

How can audit break down barriers?

Caroline Twitter ProfileBy Caroline Gardner

Pausing to take stock and plan ahead can feel like an overwhelming task in our current climate of increased demand for services, tight public finances, and constitutional uncertainty.

At Audit Scotland, the annual refresh of our work programme gives us the opportunity to consider how our audit work reflects the priorities and challenges of Scotland’s public sector.

Continue reading How can audit break down barriers?

The role of the Accounts Commission is indispensable


We’re looking for a Deputy Chair of the Accounts Commission. And so we asked current Deputy Chair, Ronnie Hinds to give us a bit of insight into the role.

By Ronnie Hinds, Deputy Chair, Accounts Commission

First up, please don’t be put off by the dry title, the Accounts Commission.

Our work and role is endlessly fascinating and hugely important. As the public watchdog for local government, our reports are authoritative and we’re highly regarded by national and local government. We work impartially and independently of the Scottish Government and local authorities. It’s this that makes the role and impact of the Commission so significant. Continue reading The role of the Accounts Commission is indispensable

Defeating brain tumours together…

Every year, more than 11,400 people in the UK are diagnosed with a brain tumour – that’s 31 a day. Audit Scotland has spent two years supporting The Brain Tumour Charity to fundraise and raise awareness of the organisation’s vital research. The charity’s Katie Mosses, corporate partnership manager, reflects on the contribution of Audit Scotland since 2017. Continue reading Defeating brain tumours together…

Calling all school leavers


Lauryn Graham joined Audit Scotland in October 2017 as a trainee. Unlike our other trainees, Lauryn hadn’t been to university. Instead she came to us straight from high school and became the first person to be hired as part of an initiative offering a training position to a school leaver. It’s a unique opportunity to contribute to our work, gain full sponsorship to become a qualified Chartered Accountant with the Institute of Chartered Accountants (ICAS), and get paid. So, what has Lauryn’s experience been so far? Continue reading Calling all school leavers

Counter-fraud and Audit Scotland’s role


By Angela Canning, Audit Director

Public bodies are responsible for the spending of billions of pounds of taxpayers’ money every year on services ranging from benefit payments, to the services we all use every day, including schools, hospitals, refuse collection and maintaining our roads. Councils, health boards and other public bodies are responsible for making sure they have effective arrangements in place to prevent, detect and investigate fraud and error. Audit Scotland has an important role to play too, checking these systems are working effectively and reporting to the public when they are not. Continue reading Counter-fraud and Audit Scotland’s role