Chartered Institute of Public Finance and Accountancy

Public sector audit

UK National Audit Agencies

The national audit agencies perform or commission the audits of public sector entities in the United Kingdom. Their websites contain useful information about the scope of their activities and the public sector context within which they operate.

Audit Commission (www.audit-commission.gov.uk)

National Audit Office (www.nao.gov.uk)

Audit Scotland (www.audit-scotland.gov.uk)

Wales Audit Office/Swyddfa Archwilio Cymru (www.wao.gov.uk)

Northern Ireland Audit Office (www.niauditoffice.gov.uk)

Other public sector audit links

The National Audit Office site have produced a very helpful publication on state audit in the European Union which is available online (www.nao.org.uk//idoc.ashx?docId=BBEEBAEC-EBB9-4B95-B705-96BCBC8D04A1&version=-1)

The Public Audit Forum (www.public-audit-forum.gov.uk) brings together the national audit agencies and others, to disseminate good practice in public audit.

The International Organisation of Supreme Audit Institutions (INTOSAI – www.intosai.org) operates as an umbrella organisation for the external government audit community, providing a framework to promote development and transfer of knowledge, improve government auditing worldwide and enhance professional capacities, standing and influence of member SAIs in their respective countries.

In addition to its main website, INTOSAI also maintains a collection of professional standards and best practice guidelines for public sector auditors (www.issai.org). These include International Standards of Supreme Audit Institutions (ISSAI) relating to the conduct of Supreme Audit Institutions and the principles of auditing public entities, and INTOSAI Guidance for Good Governance (INTOSAI GOV) providing guidance to public authorities on the proper administration of public funds.