Our impact

Our impact monitoring, evaluation and reporting approach aims to:

  • improve the information we have to inform decision making
  • support continuous improvement and innovation in our audit approach
  • improve our understanding of the difference we make and help us promote the value of public audit

We take a proportionate, robust and flexible approach to evaluating our impact. Our approach is holistic and covers all the audit work we deliver on behalf of the Auditor General for Scotland and the Accounts Commission, as well as stakeholder awareness and perceptions of the parties involved in public audit in Scotland. We focus on developing a holistic understanding of what is changing in public services due to our audit work.

Monitoring and evaluating our impact is important to us because it helps us understand whether we are making a difference to our shared outcomes for public audit. It also helps inform where we should focus our audit work and recommendations and identify improvements to our audit approach that will help us increase our impact.

Our impact monitoring, evaluation and reporting framework


Monitoring early impact

(0-6 months)
  • Have our recommendations been accepted?
  • What traction are our products getting?
  • What do stakeholders think of the effectiveness of our work?
Product by product reach and engagement: Media, Social media, Web, Conferences, Committees and Stakeholder feedback.

Evaluating early impact

(0-18 months)
  • What’s happening with our recommendations?
  • How is our work influencing change?
  • What do stakeholders think of us?
Product by product impact and recommendations tracking: Progress, Effectiveness, Reflections and Stakeholder feedback.

Evaluating long-term impact

(18 months+)
What difference have we made through public audit?Package of products: Track impact of our audit work on public audit outcome measures

Public Audit in Scotland sets out the impact we are trying to have


Public money is well spent to meet the needs of Scotland’s people.


Provide clear, independent and objective assurance on how effectively public money is being managed and spent.


  • Public services in Scotland work better together to target resources more effectively.
  • Financial planning and management are more effective across Scotland’s public services.
  • Public bodies deliver clearer and more transparent reporting.
  • Our recommendations have a positive impact for people in Scotland.