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Investigations of the UK NAO : A New Type of Audit?

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Mazur J.

Kontrola Państwowa

2020

vol. 65

issue 6 (395)

Supreme Audit Institutions (SAIs) strive to address important and topical concerns which attract media coverage and are of interest to the Parliament and citizens. Since 2013, the National Audit Office of the United Kingdom (NAO) has been carrying out ‘Investigations’. These are not investigations as defined in criminal law but rapid and responsive ‘engagements’ with data gathered and presented quickly. The topics of such investigations are specific, so that they can be developed fast (usually within three–four months) and described briefly (reports should not exceed 5,000 words). Investigations usually address issues that give rise to social concerns that things might not work properly, so their main addressees are not state bodies, but citizens, too. Unlike in financial and performance audit, investigations are facts only (without evaluations or recommendations), however they are written in a way that allows the readers to draw their own conclusions. In this article, the author discusses changes impacting on the NAO and its work supporting the House of Commons, and presents the concept and practice behind these. The role of such investigations is viewed in the context of other NAO activities, the topics covered and procedures adopted.

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1 2020

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Investigations of the UK NAO : A New Type of Audit?