The Board of the NAO advises the Comptroller & Auditor General (C&AG) on the strategic direction for the NAO, including its strategic objectives and plans, and the governance of the NAO.
The Board comprises:
The Board is supported by a Leadership Team
The Leadership Team is an executive group responsible for running the NAO.
Andrew Likierman became non-executive Chairman of the National Audit Office on 1 January 2009. He is also Dean of London Business School. In the course of his career, Andrew has been Head of the Government Accountancy Service and was a Managing Director of the Financial Management, Reporting and Audit Directorate at the Treasury.
Andrew is a past President of the Chartered Institute of Management Accountants and has been a member of a number of official inquiries, including the ‘Cadbury Committee’ on corporate governance. In 2006, he was a member of the Steering Committee on governance and oversight of the United Nations.
Naaz Coker started her career in the NHS working as a pharmaceutical officer before becoming a clinical director and general manager. She served as a Director at the King’s Fund and was Chair of the British Refugee Council for eight years.
Naaz served as Chair of the St George’s NHS Trust until 2011 and was named Asian Woman of the Year in 2000 and 2003.
Gillian Guy is the Chief Executive of Citizens Advice and has experience in both the public and voluntary sectors. She began her career as a lawyer in private practice before moving to local government.
Gillian served as Chief Executive of the London Borough of Ealing for twelve years and was Chief Executive of Victim Support between 2006 and 2010.
Paula Hay-Plumb is an accomplished Board Director in both the public and private sectors. Her wealth of financial and governance expertise will be invaluable to our work in helping government use public sector money better.
Paula is currently also a non-executive director of The Forensic Science Service. She is a Chartered Accountant and a Member of the Association of Corporate Treasurers.
Mary Keegan brings a great depth of experience of audit, both in the public and private sectors, to her role as non-executive member. She is well networked in Whitehall and has experience of change management in large, complex organisations.
Mary was Head of the Government Finance Profession until March 2008.
Amyas Morse was appointed Comptroller and Auditor General on 1 June 2009.
Amyas was born in Edinburgh, and is a member of the Institute of Chartered Accountants of Scotland. He led the Coopers and Lybrand practice in Scotland, before moving to London to manage the London City Office. He subsequently became the Executive Partner of the Coopers and Lybrand UK firm. When PricewaterhouseCoopers was formed, he took on global responsibilities, and served as Global Leader of Assurance practice (audit and related services), and then as Global Managing Partner (Operations).
Amyas Morse joined the Ministry of Defence in July 2006 as the Defence Commercial Director. During his time as Defence Commercial Director he was responsible for shaping the Department’s relationship with industry, and he played a key role in the agreement of strategic commercial arrangements. More widely across government, he served as a member of the Major Projects Review Group, the Public Sector Board of the Chartered Institute of Purchasing and Supply, and on a National Health Service Project Board.
Michael Whitehouse was appointed Chief Operating Officer for the NAO on 1 July 2009.
Michael is CIPFA qualified and has had responsibility for a range of portfolios both as Assistant Auditor General (from 2002) and as Director (from 1990). Michael has extensive experience of value for money work across government including defence, foreign affairs and international aid, agriculture and economic regulation. Michael spent 15 months working in New Zealand with the Office of the Auditor General. In 1992 he was seconded to the Ministry of Finance in Zambia where he led a nine month review of Zambia Consolidated Copper Mines (ZCCM). From 1994 to 1997, he was the UK Audit Commissioner for the European Space Agency.
As well as having responsibility for strategy and the operational performance and capability of the NAO Michael leads the NAO’s work on cross government systemic issues. Michael is an executive member of the NAO Board.
Gabrielle has been an Assistant Auditor General since 2005 having joined the NAO in 1987 and trained as an accountant.
Gabrielle is responsible for leading our stakeholder relations. This includes responsibility for all our interactions with Parliament and developing a strategic approach to the management of NAO relations with the bodies subject to its scrutiny and other key external stakeholders. Core to this aspect of her role is to increase the NAO’s impact by securing increased take up of its recommendations and the good practice guidance it produces. It includes responsibility for communications, media handling, knowledge management and marketing. Gabrielle also has responsibility for NAO Governance, relations with the Board and corporate policy. Gabrielle is an executive member of the NAO Board.
Sally’s career began in Logica Space and Defence Systems, developing real time systems and working on international satellite programmes. She left to start-up a technology consultancy (SME) business which undertook a mix of policy, strategy, software and systems development for international clients in the space, defence, broadcasting and communications sectors. Sally was initially Commercial Director and then became Managing Director. She was awarded an OBE for services to the space industry in 2002.
After 12 years, Sally moved on to become the Director General of the Society of British Aerospace Companies (now ADS). During four years leading this national trade association, she delivered a fast paced business transformation programme, was responsible for Farnborough Air Shows in 2004 and 2006 and represented the UK aerospace and defence industry with government in Whitehall, Washington, Brussels and Tokyo.
Sally worked for two years in the Ministry of Defence as Director Commercial Services and joined the NAO in 2010, as Director ICT and Systems Analysis to direct the organisation’s work on government ICT, build new skills and establish more profile for this work. She joined the NAO’s leadership team as Executive Leader, Digital and Innovation in 2013.
Martin has been an AAG since 1999, having joined the National Audit Office in 1981. From 1989 to 1992 he was Private Secretary to the Comptroller and Auditor General. From 1992 to 1994 he was UK Director of Audit operations at the United Nations Board of Auditors based in New York. He is a member of the Chartered Institute of Public Finance and Accountancy (CIPFA) and was elected to its Council in 2007. He is Chair of CIPFA’s Accounting and Auditing Standards Panel and a member of a range of professional committees.
Martin is responsible for the audit of a broad portfolio of clients including the Ministry of Defence, Foreign and Commonwealth Office, Department for International Development, Home Office, Ministry of Justice, Northern Ireland Office and Parliament, embracing both value for money and financial audit assignments. He also oversees the NAO’s international activities. This includes the audit of international public sector organisations and a programme of technical cooperation assistance to other supreme audit institutions worldwide.
John Thorpe joined the NAO in 1983 as a Trainee, becoming a Lead Director, and joining the Leadership Team in January 2014. He has experience directing a mixed portfolio of work, providing leadership to the financial audit work-stream, and achieving significant progressing key areas - such as review of HMRC’s compliance and enforcement programme, tax credits fraud and error.
Sue Higgins joined the NAO in January 2014 as Executive Leader. She is responsible for the NAO’s work on local government. Sue joined the NAO from the Department for Communities and Local Government where she was Director of General Finance & Corporate Services. She has also held senior finance roles in central government, with the Department for Education, and in the local government sector. She is a qualified accountant.