Audit Scotland

Audit Scotland

About public audit in Scotland

The AGS covers the Scottish Government and its bodies, the NHS, fire, police and colleges.

The Commission holds local government to account and appoints a Controller of Audit.

Audit Scotland delivers services to the Auditor General and the Accounts Commission.

Featured publication

20 years of Best Value auditing in Scotland

Best Value matters more than ever. It provides independent assurance on the financial sustainability of councils and helps drive forward improvement in council services and functions. This helps improve the services we all use.All members o...