We provide clear, independent and objective assurance on how effectively public money is being managed and spent , working on behalf of the Auditor General and the Accounts Commission. Public audit gives independent assurance to the people of Scotland that public money is spent properly, efficiently and effectively and plays a key role in helping the Scottish Parliament and policymakers understand the key issues facing the public sector and how public money is spent. The role of Auditor General is an independent appointment by the Crown, on the recommendation of the Scottish Parliament. The Accounts Commission holds councils and other local government bodies in Scotland to account, and operates independently of councils and of the Scottish Government.
Our work covers about £59bn of public spending, almost 300 public sector accounts, and the services and projects that affect all people and communities in Scotland.
Scotland’s public bodies face their biggest challenges since devolution. The cost of living crisis, the impacts of the Covid-19 pandemic on communities, services and finances, and tackling climate change are just some of the factors that have added to existing issues such as inequalities and financial sustainability.
Our audit work has to respond to these impacts on public services and finances, and achieve the outcomes where we want to see measurable changes as a result of what we do. We do this through our agile performance audit programme and by providing robust, independent and high-quality financial audit that supports effective scrutiny and transparency.
As an organisation, we have had to change how we work to ensure we meet these challenges and can do the job Scotland needs from us. This includes having strong, clear and empathetic leadership, and the capacity to give our colleagues the strategic direction and support that empowers them to develop, innovate and deliver.
We continue to prioritise the welfare, performance and diversity of our people. We offer a flexible and rewarding place to work, a supportive and open culture, and a wide range of professional development opportunities. We’ve been named one of the top 25 workplaces in Scotland and in the UK’s top 10 accountancy workplaces in the Sunday Times’ 2023 Best Companies awards.
Our annual budget is £30 million, comprising audit fees and Scottish Parliament funding.

Alan Alexander Chair (until 4 October 2024)

Vicki Bibby Chief Operating Officer

Why Audit Scotland is supporting Boardroom Apprentice

This presents Audit Scotland with a potential opportunity to demonstrate leadership in inclusion, diversity and innovation. It fits well with the values of Audit Scotland in terms of innovation and equality and we will be able to expand our expertise, share our knowledge and learn new perspectives from the board members of the future. They will have the opportunity to learn from experienced Board members on how to make a significant contribution to the strategic and cultural direction of our organisation that makes an impact for the whole of Scotland.

Location of Board and Committee Meetings

Mainly Edinburgh but potentially once a year in Glasgow and default is in-person.

Frequency and timing of board/committee meetings

January, March/April, May, June, September and November. Between 10am and 2pm

Date of Board Meetings (January – December 2025)

28 January, 1 April, 20 May, 3 June, 23 September, 25 November. However, these are not due to be approved by the Board until September this year

Committee of the Boards and meeting dates (January - December 2025)

Audit Committee – 4 March, 6 May, 3 June, 2 September, 11 November. Remco – 4 March, 6 May and 11 November. All dates to be confirmed at Board meeting in September.

Security checks

No further security checks required by Audit Scotland. However we will require the applicant to follow our conflict of interest process. For that: – They may not hold any other office, employment or appointment or engage in any other occupation which would conflict with their responsibilities and duties. – They cannot be employed in – i. an executive capacity in any of the public bodies audited by Audit Scotland, or ii. a private firm appointed by Audit Scotland to undertake audits on its behalf Any nominated appointee would need to be cleared by our Ethics Partner to ensure all declarations of interest are noted.

Payment of travel expenses

Yes