Audit Scotland
Frequently raised topics
This page provides information about some of the areas which are raised frequently in the correspondence we receive, and any audit review work we are doing as a result of an issue raised with us.
You can also download our annual performance report under the More information column on this page, which includes our statutory report on whistleblowing cases received during the year.
Topic briefings
We receive high levels of correspondence about the topics listed below. The briefings provide an overview of each topic and highlight where Audit Scotland would, or would not, have an audit interest.
Download briefing about financial management
Audit reviews
These are specific reviews on items of correspondence that we have decided merit more focused work. Download our customer flowchart (PDF | 107KB) for more details about our process for dealing with issues of concern and when we would carry an audit review.
At the moment there are no audit reviews in progress.