This guide will help ARACs recognise how climate change risks could manifest themselves and support them in challenging senior management on their approach to managing climate change risks.
This good practice guidance reflects upon findings and recommendations drawn from 209 reports concerning 350 commercial arrangements that it has published over the past 20 years – including recent examinations of commercial activities triggered in response to the global pandemic.
This framework is intended as a useful tool for policymakers and regulators overseeing any given market.
Our cloud guidance for audit committees builds on our 2019 guidance. We have seen more of the public sector turn to cloud services and government spending with the major cloud providers has increased in the last five years. We have updated our guidance to reflect this and to recognise wider developments and evolution of cloud services.
This review suggests key questions to ask when reviewing major programmes.
This guide will help senior leaders in government departments to manage and improve the way public services are delivered.
This guide uses the NAO’s insights to show what can be done to counter the risk of fraud and error.
This guide helps audit and risk committee members to examine the impacts of the COVID-19 outbreak on their organisations.
This interactive round-up of NAO publications is intended to help Audit Committees, Boards and other users by outlining the latest NAO resources for governance and oversight, risk management and strategic management issues. It also sets out how to keep in touch with NAO insight on specific issues and/or sectors.
This report draws together our experience of the main challenges and barriers to better use of data across government.
Outlining cloud services and their use in government, this guide suggests questions to ask at planning, implementation and management stages.
More recent version available We published an updated version of this framework in April 2021 Background Major programmes are expensive, high profile and carry great uncertainties and risks. It is not surprising that many fall short of their objectives, in terms of cost and/or outcomes. The NAO has completed about 140 reports on major projects […]
This publication outlines some of the challenges in estimating and managing costs that we have observed in our work on major projects. It offers Accounting Officers and senior decision makers some ground rules and thoughts on factors to consider when challenging costs.
Transformation programmes can be highly complicated and risky. This guidance assists those overseeing them by setting out questions committees should ask during set-up, delivery and live-running phases.
The Building Public Trust Awards recognise outstanding corporate reporting that builds trust and transparency. This interactive document illustrates a range of good practice examples across annual reports in both the public and private sector.
Government investment in science requires strategic vision and clear information so that it can ensure the UK is investing in the right areas. Our report is accompanied by an Evaluative Framework to guide effective cross-government coordination.
The NAO is publishing a suite of short guides for the new Parliament, one for each government department and a selection of cross-government issues, to assist House of Commons select committees and members of Parliament.
The Audit Committee checklist is based on the Treasury’s Audit Committee Handbook and on feedback from staff and Audit Committees. Audit Committees can assess their performance against best practice using the checklist.
With charities such as museums and galleries relying increasingly on donations to supplement public grant funding, this report summarises the issues faced and best-practice management of the risks associated with donations as a source of income.
The Building Public Trust Awards recognise outstanding corporate reporting that builds trust and transparency. This interactive document illustrates a range of good practice examples in public sector reports.