Audit Scotland
Encyclopedia
Audit Scotland is an independent public body
in Scotland
which was established in 2000 and is responsible for audit
ing most of Scotland's public organisations. These include the Scottish Government, local councils
and NHS Scotland
.
Its corporate HQ is on George Street
, in Edinburgh's New Town. The role of Audit Scotland is to provide the Auditor General for Scotland and the Accounts Commission for Scotland with the services they need to carry out their duties. The core work is to carry out:
The work of Audit Scotland is governed by a board which meets around four times a year and the audits are managed by a management team. The SCPA of the Scottish Parliament examines Audit Scotland's proposals for the use of resources and expenditure and reports to the Parliament.
Scottish public bodies
Public bodies of the Scottish Government are organisations that are funded by the Scottish Government. It includes executive and advisory non-departmental public bodies ; tribunals; and nationalised industries....
in Scotland
Scotland
Scotland is a country that is part of the United Kingdom. Occupying the northern third of the island of Great Britain, it shares a border with England to the south and is bounded by the North Sea to the east, the Atlantic Ocean to the north and west, and the North Channel and Irish Sea to the...
which was established in 2000 and is responsible for audit
Audit
The general definition of an audit is an evaluation of a person, organization, system, process, enterprise, project or product. The term most commonly refers to audits in accounting, but similar concepts also exist in project management, quality management, and energy conservation.- Accounting...
ing most of Scotland's public organisations. These include the Scottish Government, local councils
Local government of Scotland
Local government in Scotland is organised through 32 unitary authorities designated as Councils which consist of councillors elected every four years by registered voters in each of the council areas....
and NHS Scotland
NHS Scotland
NHS Scotland is the publicly funded healthcare system of Scotland. Although they are separate bodies the organisational separation between NHS Scotland and the other three healthcare organisations each commonly called the National Health Service in the United Kingdom tends to be hidden from its...
.
Its corporate HQ is on George Street
George Street
George Street may refer to:People:*George Edmund Street , British architect*George L. Street III , submariner in the United States Navy*George Street , English wicket-keeper...
, in Edinburgh's New Town. The role of Audit Scotland is to provide the Auditor General for Scotland and the Accounts Commission for Scotland with the services they need to carry out their duties. The core work is to carry out:
- financial auditFinancial auditA financial audit, or more accurately, an audit of financial statements, is the verification of the financial statements of a legal entity, with a view to express an audit opinion...
s to help ensure that public sectorPublic sectorThe public sector, sometimes referred to as the state sector, is a part of the state that deals with either the production, delivery and allocation of goods and services by and for the government or its citizens, whether national, regional or local/municipal.Examples of public sector activity range...
bodies adhere to the highest standards of financial managementCorporate financeCorporate finance is the area of finance dealing with monetary decisions that business enterprises make and the tools and analysis used to make these decisions. The primary goal of corporate finance is to maximize shareholder value while managing the firm's financial risks...
and governance - performance auditPerformance auditPerformance audit refers to an examination of a program, function, operation or the management systems and procedures of a governmental or non-profit entity to assess whether the entity is achieving economy, efficiency and effectiveness in the employment of available resources...
s to help ensure that these bodies achieve the best possible value for moneyValue for MoneyValue for Money is a 1955 British comedy film directed by Ken Annakin and starring John Gregson, Donald Pleasence, Leslie Phillips, Joan Hickson, Derek Farr and Diana Dors.-Cast:* John Gregson as Chayley Broadbent* Diana Dors as Ruthine West...
The work of Audit Scotland is governed by a board which meets around four times a year and the audits are managed by a management team. The SCPA of the Scottish Parliament examines Audit Scotland's proposals for the use of resources and expenditure and reports to the Parliament.
External links
- Official website
- BBC News Scotland - Public sector pension scheme fear