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.
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…
Social security and Adult Disability Payment - audit scope
Social Security Scotland is the executive agency of the Scottish Government set up to manage and deliver social security payments. It currently administers 15…
IJB Finance bulletin 2023/24 - audit scope
The IJB Finance Bulletin 2023/24 focuses on the national financial position of IJBs during 2023/24. It will assess the financial performance, financial…
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…
Scotland's colleges 2025 - audit scope
Scotland’s colleges play a significant role in our post-school skills and education sector. Colleges provide learners with a wide range of academic and…
Improving care experience: Delivering The Promise - audit scope
All children need help to thrive, including a stable home, strong support and secure, loving relationships, and some children and families need extra support…
Community health and social care performance 2025 - audit scope
The Community health and social care performance bulletin 2025 focuses on the national performance of Integration Authorities (IAs). It will assess…
Fiscal sustainability and tax - audit scope
The Scotland Acts of 2012 and 2016 devolved significant tax powers to the Scottish Parliament. For the first time since devolution, the Scottish Parliament…
Delayed discharges - audit scope
Delayed discharges in Scotland have been a longstanding challenge in the health and social care system. Delayed discharge bed days reflect how long people are…
Best Value in policing - audit scope
This audit, conducted jointly by HMICS and Audit Scotland, is the first audit to look at Best Value arrangements across Policing since 2012. The audit will…
