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International affairs

A Guide to the NAO's International Work

This guide explains the audit and support work carried out by the NAO in the international environment.


Aimed at: staff in government departments spending UK funds overseas; Audit Offices and parliamentary oversight bodies in developing countries.

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The guide covers the three main areas of our international work:

  • Auditing UK programmes overseas – including examples of our work on the Foreign and Commonwealth Office, the Department for International Development and the Ministry of Defence.
  • Strengthening accountability and transparency in the European Union - covering the NAO’s work on EU funds within the UK and our work in the wider EU.
  • Our broader contribution to managing public funds globally and our capacity building and influencing work – including our work as part of the United Nations Board of Auditors, and examples of projects in Ghana, Slovenia and Uganda.

There is also an appendix with a list of recent VFM reports with an international focus.