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The National Audit Office (NAO) is an independent Parliamentary body in the United Kingdom which is responsible for auditing central government departments, government agencies and non-departmental public bodies. The NAO also carries out value for money (VFM) audits into the administration of public policy.
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The Director General approves the audit plan and decides on the reports and audit instructions to be submitted to the Parliament. [13] The National Audit Office consists of three units: the Audit Unit, the Oversight Unit, and the Shared Services Unit. [13] The Audit Unit is responsible for conducting financial, performance, and compliance audits.
National Audit Office may refer to audit authorities of various national governments: Australian National Audit Office , an agency of the federal Commonwealth government, established 1901 Bundesrechnungshof ('Federal Court of Auditors'), the Germany body, re-established in West Germany in 1948
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It was the first ever set of audited financial statements for the UK public sector. The 2009-10 WGA brings together, for the first time, audited financial information from the UK’s central government, local government, the National Health Service (NHS) and public corporations.
The Northern Ireland Audit Office [1] is an independent public body which was established by the Parliament of the United Kingdom on 18 March 1987. It has overall responsibility for auditing on behalf of the Comptroller and Auditor General for Northern Ireland, across all sectors of government in Northern Ireland, except those reserved to the UK government.