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Code of audit and inspection practice

The Code of Audit and Inspection Practice has been developed as a comprehensive, principles-based document. It defines the framework within which auditors and inspectors in Wales will approach their work.

The Wales Audit Office under the leadership of the Auditor General for Wales provides assurance about the proper stewardship of and accounting for public money across a wide range of public services in Wales.
 
The Wales Audit Office also contributes to the improved delivery of public services through its programmes to scrutinise the performance of public bodies in Wales and examination of the value for money achieved for public expenditure.
 
The Code of Audit and Inspection Practice for Wales sets out how the Wales Audit Office, and its audit suppliers and contractors, deliver a fully joined-up regime recognising that the regime covers both National Assembly for Wales and local government functions.
 
It also sets out how we expect public sector audit and inspection to develop by working across boundaries - making audit and inspection as holistic as the problems which public services have to confront.
 

 

Click here for Value for Money Conclusion: The auditor’s conclusion on proper arrangements for securing economy, efficiency and effectiveness in the use of resources.

Click here for Statement of responsibilities of auditors and small local councils.

Wales Audit Office
24 Cathedral Road
Cardiff
CF11 9LJ

Tel: 029 2032 0500
Fax: 029 2032 0600

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