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Best Value and Scrutiny Improvement Group

The Best Value and Scrutiny Improvement Group is responsible for carrying out work on behalf of the Accounts Commission and the Auditor General for Scotland.

The group delivers four broad streams of work:

  • Best Value audits of local authorities
  • Scrutiny improvement, including the shared risk assessment process
  • Public interest reporting, including statutory reports to the Accounts Commission and Scottish Parliament, and dealing with correspondence from members of the public
  • Overview reporting, pulling together audit findings for various sectors, such as health

Our work covers the whole of the public sector, looking at services delivered by local authorities, the NHS and central government bodies.

Our reports are considered by the Accounts Commission and the Public Audit Committee of the Scottish Parliament. They use the evidence in our reports to hold the most senior people within public bodies to account for their use of public money.

The Group currently has around 29 staff, with a wide range of skills and experience, who work in small teams on individual audits and projects. We work closely with the bodies we are auditing, with other auditors, and the other scrutiny and inspection bodies, to make sure our reports are of the highest quality, and lead to measurable improvements in Scotland's public services.

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