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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.
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.
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.
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
The Budget Responsibility and National Audit Act 2011 (c. 4) is an Act of the Parliament of the United Kingdom. It provides a statutory footing for the already-established Office for Budget Responsibility , and requires the treasury to set out its approach to fiscal policy in a Charter for Budget Responsibility.
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The office moved to Canberra in 1935, in line with Government policy at that time. The Audit Act 1901 was amended in 1979 to allow the Audit Office to undertake performance audits ("efficiency reviews"). [11] Efficiency reviews, or performance audit, concerns the efficiency and effectiveness of a particular government activity.
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