Audit Office Adopts Auditing Standards of the Network and Code of Conduct

The Audit Office of the Velocity Interoperability Network today adopted the Auditing Standards of the Network, which govern every audit the Office conducts, and a Code of Conduct binding on all of its staff. Both take effect from 6 September 2026 and apply to the six establishment reports published today.

The six standards cover independence and objectivity, planning and the assessment of risk, the sufficiency and reliability of evidence, the documentation of audit work, quality management within the Office, and the form and content of reports. Under the standards every report is reviewed by a director who took no part in the fieldwork before it is issued, every draft is shared with the audited body for comment on factual accuracy, and every recommendation is addressed to a named body with a request for a response within six weeks of publication.

The Code of Conduct requires audit staff to declare any interest in a body they audit, prohibits staff from auditing a body in which they held a post within the previous two years, and requires the confidentiality of information obtained in the course of an audit to be maintained. The standards, the Code and the procedure for raising a concern about the conduct of an audit are published on the Auditing Standards page of this site.