Date lodged: 20 June 2018
To ask the Scottish Government what regulatory measures are in place to avoid potential conflicts of interest between advisory groups appointed by Audit Scotland and the sectors being audited.
Answered by: Derek Mackay 16 July 2018
My understanding is that the role of advisory group members is to provide independent specialist advice and feedback to audit teams in the course of an audit, but the detailed governance of those advisory groups would be a matter for Audit Scotland to comment on.
The Auditor General for Scotland was established under section 69 of the Scotland Act 1998 as an individual appointed by the Crown on the recommendation of the Scottish Parliament. In the exercise of any of her functions she is not subject to the direction or control of either the Scottish Government or the Parliament.