By Fraser McKinlay, Director of Performance Audit and Best Value
In March, I was lucky enough to travel to Sydney, Australia, to speak at the IMPACT 2018 conference. It’s a biannual gathering of performance auditors, organised by the Australasian Council of Auditors General (ACAG), and this year hosted by the Auditor General of New South Wales.
It was a fantastic opportunity to share with colleagues my experiences of auditing in an increasingly devolved Scotland, and learn from the best approaches to performance auditing around the world. Continue reading Performance audit – unique and unifying work from around the world

A new phase in Scotland’s devolved powers began with last week’s passing of the Social Security Bill.