Publication: Covid-19: What it means for public audit in Scotland

Scotland’s public services are under exceptional pressure due to Covid-19. During the initial phase of the pandemic, we adopted a set of key principles setting out how we would respond to Covid-19. During 2020, those principles proved to be both effective and appropriate, and our approach to audit during the pandemic will continue be pragmatic, flexible and consistent. This paper restates our principles and approach following the reintroduction of significant restrictions in Scotland. It also updates progress on our financial and performance audit programmes, and how we are assessing the pandemic’s impact on public bodies and reviewing the Scottish public sector’s response.