Audit scopes
These are the audit scopes for national performance audits that we are planning to do over the next year. Details of our future work is in our work programme.
Sustainable transport - audit scope
The Scottish Government has committed to a target of net zero emissions by 2045. Transport is the largest source of emissions in Scotland, with the largest…
Additional Support for Learning - audit scope
Over the past decade, the number of pupils with recorded Additional Support for Learning (ASL) needs across Scotland’s publicly-funded primary and secondary…
General practice - audit scope
General practice plays a critical role in the performance of the health service, and in Scotland’s ambition to improve the population’s health and reduce…
Scottish National Investment Bank - audit scope
The Scottish National Investment Bank (the Bank) was launched by the Scottish Government in November 2020. It invests public money in businesses and projects…
Building flood resilience in communities - audit scope
Scotland’s weather patterns are changing because of climate change and extreme weather events are growing in frequency and severity. Currently, around 284,000…
Local government in Scotland - audit scope
The Accounts Commission publishes annual reports on the performance of, and challenges faced by, councils and other local government bodies in Scotland. We are…
