The UK National Audit Office (NAO) aims to enhance accountability, transparency, and integrity in government through independent public audits and by assisting Parliament in overseeing public spending. Their strategic objectives include developing knowledge, increasing influence, and delivering high performance through systematic audits and stakeholder engagement. The organization emphasizes quality assurance, responsiveness to external needs, and fostering a culture of collaboration and improvement within the public sector.

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Maximising the SAI’s impact in strengthening the
accountability, transparency and integrity of government
and public sector entities
The UK Experience
Martin Sinclair
Former Assistant Auditor General, UK NAO
20 June 2018
Tunis, Tunisia
Regional Conference for Supreme Audit Institutions of the European
Neighbourhood South Region

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Sustainable Development Goals

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1
ISSAIs
• ISSAI 1 (INTOSAI P1)- The Lima Declaration
• ISSAI 10 (INTOSAI P10) - Mexico Declaration on SAI Independence
• ISSAI 12 (INTOSAI P12) - The Value and Benefits of SAIs
• ISSAI 20 (INTOSAI P20) - Principles of Transparency and
Accountability
• ISSAI 21 (INTOSAI P21) - Principles and Good Practice

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UK National Audit Office Vision
“We help Parliament to hold Government to account for spending public money. In doing
so, we drive improvements in public services.”
The NAO has :
• broad obligations for providing statutory audits on behalf of
Parliament;
• the ability to draw on a range of approaches and information in
holding government to account;
• the protection and support of Parliament in forming and
communicating independent audit judgements.
Through using the rights and duties Parliament has given the NAO they aim to provide
Parliament with system-wide , integrated and independent public audit.

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UK National Audit Office
Strategic Plan 2018-19 to 2020-21
Developing and
Applying Knowledge
Increasing our influence
Delivering high performance
Accountability and public service
improvement

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Developing and Applying knowledge (1)
“ we carefully plan our work to meet the needs of Parliament and from this draw out insights
that are most likely to drive positive change across the public sector”
•High quality work
o Long term commitment to applying international standards ( ISAs/ISSAIs)
o Continuous development of methodological approaches
o Focus on collaboration and knowledge sharing within and between teams
o Intensified quality assurance procedures
•Programme of work
o Meet statutory obligations for financial and compliance audit
o Audit work designed to be of interest to audited bodies and Parliament
o Designed to identify systemic issues of wider importance and spread good practice
•Support for Parliament
o Public Accounts Committee
o Select Committees
o Members of Parliament

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Developing and Applying knowledge (2)
Organised to be effective
•Accuracy of high volume services
•Major programmes and projects
•Regulation
•Effective centre of government
•Effective local Services and financial sustainability
•Delivery through networks
Expert networks
•Commercial and contracting
•Corporate finance
•Digital
•Operations and process management
•Programme and project management
•Methods, economics and statistics

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Developing and Applying knowledge (3)
Financial and Compliance Audit
•absolute focus on maintaining high standards - annual peer review
•premium on collegiate working to ensure consistency in audit
opinions and sharing of best practice
•adding value through reporting to management on process and
control improvements
•significant investment in reliance on controls; data analytics and
audit automation
•integrated work with performance audit to annual departmental
reports for parliament and analysis of risks to government finances
Performance Audit
•quality assurance at every stage and intensive scrutiny at each
decision point
•collegiate working and strong encouragement to draw in expertise
•premium on re-using learning from previous studies
•investigations - presentation of facts without drawing audit
conclusions

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Increasing influence (1)
“we aim to improve the awareness and opinion of the NAO held by our audiences including
MPs and the bodies we audit such that we effect positive change and government is more
likely to implement our recommendations and look to us as a source of guidance.”
•External relations - disseminating findings to the right groups of
people and influencing them act
o Director of Parliamentary Affairs
o active use of the media
o external engagement - conferences, workshops and publications
o investment in website, social media channels and other digital communication
•Adding value for auditees
o engagement with senior officials
o engagement on specific studies, emerging findings and post study meetings
o better understanding of auditees needs
Delivering value in a changing environment

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Increasing influence (2)
Financial and Compliance Audit
• demonstrating high quality services and added value - appointed auditors of the
Bank of England and BBC in 2017
• recognised by the accounting and auditing profession as a major voice and
contributor in the debates on accounting and auditing standards
• actively consulted by the Ministry of Finance (Treasury) on developments in
public financial management and financial reporting
• respected commentator on the financial sustainability of local services - health,
education, local government, police etc.
• active in drawing out system wide learning
Performance Audit
• deepening expertise reflected in higher quality reports
• improving relevance of performance audit reports - produced more quickly closer
to decision points
• reporting on major programmes as they are being delivered leading to improved
management and greater focus on emerging risks. For example High Speed Rail;
Nuclear Power Stations; Defence procurement
• Coverage of the affordability of major programmes

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Delivering high performance
“we use our funds cost effectively and make sure we get the best
from our people.”
•professional, heavy investment in training and developing people
covering technical, managerial and behavioural competencies
•strong emphasis on organisational culture to promote collaborative
working, knowledge sharing and mutual support
•open, learning organisation
•Inclusive working environment and diverse workforce
•data led organisation
•investment in digital technologies - business systems, audit support
software, data analytics
•delivery efficiency savings
•investment in diversity of staffing
A model organisation

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Measuring Performance
Enabler Objective What success looks like Measurement
Developing and
applying knowledge
Cost effective delivery of
work programme leading to
positive change
Successful delivery of programme
Work leads to positive change
(accountability/improvement)
Financial savings
Number of reports and
outputs; number of PAC
hearings supported
Case studies, agreed with
auditees
Value of financial savings
agreed with auditees
Increasing influence
Stakeholder awareness and
response to work
Recommendations accepted and
implemented
Parliamentarians support the work
of the NAO
Senior stakeholders within
auditees rate the NAO’s work
highly
Percentage of
recommendations accepted
and implemented
Annual MPs survey and
tracking of NAO mentions in
Parliament
Independent feedback from
stakeholders
Delivering high
performance
Cost effective use of funds
and organisational
performance
Continued efficiency gains with
reduction in quality of the work
At least 80% of resources spent on
frontline work
NAO staff have high work
satisfaction and engagement
Annual net expenditure against
20110-11 baseline (-25%)
Ratio of expenditure on
frontline to expenditure on
corporate services functions
Annual staff survey

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Conclusions
•Through using the rights and duties Parliament has given the NAO
they aim to provide Parliament with system-wide , integrated and
independent public audit.
•Continuous focus on adding value - through high quality
accountability and promoting service improvement and best practice
•An open learning organisation which is continually developing to
respond to its external environment
•An organisation which endeavours to demonstrate the best practice
it preaches