Publication: Priorities and Risks Framework: a national planning tool for 2006/07 local government audits

Audit Scotland is introducing a revised, modernised audit approach across the public sector, resulting in more timely and better informed reports to the Auditor General, the Accounts Commission and the bodies we audit.

As part of this process the Priorities and Risks Framework (PRF) has been developed as a tool for auditors to use when planning the audits of local government bodies in Scotland. It is an annual document which summarises the key national priorities and risks which face councils in the coming year. The PRF builds on existing approaches to provide auditors with a resource to develop their understanding of current national issues as they relate to their client. Auditors will use it in conjunction with an evaluation of any other local risk areas to establish the key issues facing an individual client. This enables the auditor to properly tailor audit work to the circumstances of each client, ensuring that they can target resources to those areas of greatest risk.

Audit Scotland worked with audit firms, local government, inspectorates and the Scottish Executive to identify the key issues facing the sector in the coming year and select the priorities for inclusion and consulted widely on the priorities selected.