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Showing 41 - 60 of 176 results

  1. Improving government data: A guide for senior leaders

    Insight Good practice guides

    Published on:

    This guide is aimed at accounting officers, chief executives, director
    generals, directors and chief operating officers and people responsible for government services.

  2. Achieving value for money for government’s environmental goals

    Insight Opinion

    Published on:

    2021 was a big year for government’s commitments to the environment. The statutory target to achieve net zero greenhouse gas emissions by 2050 was backed up with a strategy and the Environment Bill gives legal force to nature recovery targets. The challenge now lies in turning targets and strategies into actions that will combat rising […]

  3. Communication with academy trust auditors

    Insight Financial audit guidance

    Published on:

    This communication provides an understanding of an academy auditor’s role and the NAO’s expectation of them.

  4. Mapping the Justice landscape 

    Insight Opinion

    Published on:

    This piece explains how the NAO uses spatial analytics to bring audit teams closer to the data and visualise the complex geographic relationships at work behind the scenes in the justice system.

  5. Evaluating government spending: an audit framework

    Insight Good practice guides

    Published on:

    We have prepared this guide to help accounting officers, other senior leaders and policymakers understand how the NAO assesses the robustness of the evaluation arrangements in departments.

  6. Taking on the challenge of public sector cyber security

    Insight Opinion

    Published on:

    The government recently published its new Cyber Security Strategy specifically aimed at building a cyber resilient public sector. Resilience is key in underpinning its vision to make the UK a cyber power in a world increasingly shaped by technologies that offer many benefits but also pose risks. The strategy reiterates that government remains an attractive […]

  7. Framework to review models

    Insight Good practice guides

    Published on:

    This framework provides a structured, flexible approach to reviewing models. It is intended to aid those commissioning or undertaking analysis of a model with the aim of determining whether the model is robust and reasonable.

  8. Framework to review portfolios

    Insight Good practice guides

    Published on:

    This framework has a set of questions to assess whether a portfolio is achieving value for money

  9. Delivering programmes at speed? What you need to consider

    Insight Opinion

    Published on:

    Ambulances need to travel fast! Ambulance drivers must take risks that regular drivers do not. This includes running red lights and travelling at high speeds through busy roads. However, to avoid accidents, precautions are taken to manage risks. The driver is trained, there are flashing blue lights and loud sirens. Delivering programmes at speed requires […]

  10. Commercial strategy needs to be joined up to achieve best value

    Insight Opinion

    Published on:

    Last December, the government published a Green Paper on Transforming Public Procurement. It stressed that investments should be subject to consideration of the public good, including supporting national priorities. It discussed leveraging commercial activity to achieve social and environmental value. For our good practice guidance for managing the commercial lifecycle, we examined similar opportunities and […]

  11. Capability is for contract life, not just for procurement

    Insight Opinion

    Published on:

    The NAO’s work includes looking at a huge range of government activities, and the setting up and managing of commercial arrangements are central to many of them. This became very clear when looking back at twenty years of our work auditing government’s spending and reporting on its value for money for taxpayers. Over this time, […]

  12. Cyber and information security: Good practice guide

    Insight Good practice guides

    Published on:

    Audit committees should be scrutinising cyber security arrangements. To aid them, this guidance complements government advice by setting out high-level questions and issues for audit committees to consider.