How we deliver our functions and services
Information about our work, our strategy and policies for delivering functions and services and information for our service users:
Functions
- The powers and obligations of Audit Scotland, Auditor General and Accounts Commission - PDF 1.2Mb
- Audit Scotland accessibility statement
- Complaints about Audit Scotland, Accounts Commission and the Auditor General for Scotland
- Issues of concerns about the bodies we audit
- Whistleblowing
- Complaints about the standards of a member of the Accounts Commission
- Code of Audit Practice - PDF 748Kb
Annual audit plans and reports, impact reports, performance reports, statutory reports from Auditor General, Accounts Commission and Audit Scotland
- Health
- Local government
- Central government
- Best value
- Community planning partnerships
- Future performance audits
- Our audit report process
- Audited bodies and appointed auditors for financial audits
- National Fraud Initiative publications, audit reports, privacy notice and codes
- Local government statutory performance indicator information to 2012/13
- Local government statutory performance guide and direction
- Housing benefit audit information and reports
- National scrutiny plan for local government
- Planning guidance
- Risk management framework - PDF 449Kb
- Expected fees for 2023/24 audits - XLSX 141Kb
- Digital services strategy - PDF 945Kb
- Audit Scotland blogs
