The Priorities and Risks Framework (PRF) is a tool for auditors to use when planning the audits of local government bodies in Scotland. It's a document which summarises the key national priorities and risks which face councils in the coming year. The PRF provides auditors with a resource to develop their understanding of current national issues as they relate to their client. Auditors will use it in conjunction with an evaluation of any other local risk areas to establish the key issues facing an individual client.
Audit Scotland