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 latest report
Published in July 2024
Impact monitoring and evaluation report.
Our impact monitoring, evaluation and reporting framework
| When | What | How |
|---|---|---|
Monitoring early impact (0-6 months) |
| Product by product reach and engagement: Media, Social media, Web, Conferences, Committees and Stakeholder feedback. |
Evaluating early impact (0-18 months) |
| 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
Vision
Public money is well spent to meet the needs of Scotland’s people.
Mission
Provide clear, independent and objective assurance on how effectively public money is being managed and spent.
Outcomes
- 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.
Performance audit impact process
(Rolling six-monthly cycle)
| Activity | Timing | Further details |
|---|---|---|
| Publish performance audit report | Month 0 | Reports to include SMART (specific, measurable, achievable, relevant, timebound) recommendations that teams have discussed with audited bodies during the audit. |
| Finalise follow up plan Issue stakeholder feedback survey | Circa month 3 | Audit teams finalise follow up plan in consultation with audited bodies, ensuring clarity around sources of monitoring data and timescales. Audited bodies asked to provide response on recommendations acceptance and to provide feedback on quality and clarity of recommendations and their experience of the audit. |
| Gather evidence and assess progress with recommendations | Months 4-18 | Audit teams monitor progress with recommendations in line with follow up plan, requesting data and evidence as required from audited bodies in line with agreed timescales. |
Report on impact:
| Months 18+ (Annually in January / July) | Impact reports published six-monthly with audit reports coming into scope circa 18 months post-publication. Primary focus of report is holistic, aggregated data on impact. Where this is supplemented with specific examples, audit teams will liaise with audited bodies to ensure adequate clearance. |
Annual audit impact process
(Annual cycle)
| Activity | Timing | Further details |
|---|---|---|
| Publish Annual Audit Report | In line with statutory deadlines by sector | Reports to include SMART (specific, measurable, achievable, relevant, timebound) recommendations that teams have discussed with audited bodies during the audit. Audited bodies asked to provide a management response to recommendations, including on recommendations acceptance. |
| Gather feedback from stakeholders | Annually in December | Audited bodies asked to provide feedback on quality and clarity of recommendations, impact of the audit and their experience of the audit. |
| Audit planning | Annually (Jan-Jun) | Audit teams gather evidence and assess progress with recommendations as part of planning the next year’s audit and on an ongoing basis through the audit cycle. |
Report on impact:
| Annually in July | Annual audit impact data for previous audit year included in July impact report. Primary focus of report is holistic, aggregated data on impact. Where this is supplemented with specific examples, audit teams will liaise with audited bodies to ensure adequate clearance. |
