Comment – A case of mistaken identity? By David Pia and Nikki Bridle (PF 17/11/06)

Audit Scotland respond to criticism. Principles of performance audit:

- Corporate focus

- Self-assessment

- Local context

- No league tables or simple scores – focus on improvement

- Proportionate approach – collecting evidence from inside and outside councils and minimising burden

- Rigorous moderation

Four key areas:

- Strategic direction

- Organisation and resource management, openness, equal opportunities, sustainability

- Council services

- Areas for improvement

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