SPCB Written Question · S4W-05705 · Session 4
Whether it plans to review the audit processes of the Scottish Public Services Ombudsman.
The question
To ask the Scottish Parliamentary Corporate Body whether it plans to review the audit processes of the Scottish Public Services Ombudsman.
The answer
Under the Scottish Public Services Ombudsman Act 2002, the Scottish Public Services Ombudsman is required to keep and prepare accounts in respect of each financial year in accordance with an Accounts Direction from Scottish Ministers. The Ombudsman must send a copy of the annual accounts to the Auditor General for Scotland for auditing.
The audit of accounts is undertaken by Audit Scotland, on behalf of the Auditor General, and the auditors’ responsibility is to audit and express an opinion on the financial statements in accordance with applicable law and international standards on auditing. The SPCB has no plans to review this statutory financial audit process.
The audit of accounts is undertaken by Audit Scotland, on behalf of the Auditor General, and the auditors’ responsibility is to audit and express an opinion on the financial statements in accordance with applicable law and international standards on auditing. The SPCB has no plans to review this statutory financial audit process.
In the Official Report
No contribution in the Official Report cites S4W-05705 by reference.