Auditing Standards

The work of the Audit Office of the Velocity Interoperability Network is governed by the Auditing Standards of the Network, adopted by the Auditor General on 6 September 2026, and its staff are bound by a Code of Conduct adopted on the same day. The standards set out what every audit must do to be reliable; the Code sets out how the Office's staff must behave so that the Office's independence is beyond question. Both apply to the six establishment reports published on 6 September 2026 and to every audit since.

The Auditing Standards of the Network. There are six standards. Each is stated below in summary; the full text, with the guidance that accompanies it, is supplied on request.

AS 1: Independence and objectivity

The Office and its staff must be, and must be seen to be, independent of the bodies they audit. No member of staff may take part in an audit of a body in which they hold an interest or in which they held a post within the previous two years. The Auditor General alone decides what is audited, how and when, and what is reported.

AS 2: Planning and the assessment of risk

Every audit must be planned. The plan must record the objectives and scope of the audit, the understanding gained of the body and its systems, the assessment of where the risk of error or irregularity is greatest, the level of materiality set, and the work to be done to address each risk.

AS 3: Evidence

Every finding must be supported by evidence that is sufficient in quantity and reliable in quality. Evidence obtained directly by the Office is preferred to evidence supplied by the body; documentary evidence is preferred to oral explanation; and oral explanations relied upon must be confirmed in writing.

AS 4: Documentation

The work done, the evidence obtained and the conclusions reached must be recorded in the audit file in enough detail for an experienced auditor with no previous knowledge of the audit to understand what was done and why. Files are retained for ten years and are available to the external auditor of the Office.

AS 5: Quality management

Every report must be reviewed before issue by a director who took no part in the fieldwork. A sample of completed audits is reviewed each year by staff from another directorate, and the findings of those reviews are reported to the Auditor General and summarised in the Office's annual report.

AS 6: Reporting

Reports must be clear, balanced, fair and timely. They must state the scope of the audit and the standards applied, give weight to what is in good order as well as to what is not, address every recommendation to a named body, and record the body's response. Drafts must be shared with the body for comment on factual accuracy before publication.

The standards are reviewed by the Auditor General every three years, and sooner where the experience of an audit shows the need. Any change is published on this page and reported to the Network Assembly. A report issued under an earlier version of the standards states which version applied.

The Code of Conduct. The Code applies to every member of the Office's staff and to any contractor engaged on an audit. Its principal requirements are set out below. A breach of the Code is a disciplinary matter; a serious breach is reported to the Assembly.

Declaration of interests

Staff declare on appointment, and annually thereafter, every financial interest, appointment and close personal connection that could bear on their work. Declarations are held by the corporate services unit and reviewed before staff are assigned to an audit.

Restriction on assignments

Staff may not audit a body in which they held a post within the previous two years, or in which a member of their household holds a post, or with which they are negotiating employment.

Confidentiality

Information obtained in the course of an audit is used only for the purposes of the audit. It is not disclosed except in a published report or as required by law, and it is not used for personal advantage.

Gifts and hospitality

Staff accept no gift or hospitality from a body under audit beyond ordinary working refreshment. Anything offered is recorded in a register kept by the corporate services unit, whether accepted or declined.

Conduct towards audited bodies

Staff treat the officers of audited bodies with courtesy, explain what they are asking for and why, and confine their requests to what the audit requires. They do not express a view on the merits of a policy.

Raising a concern about an audit. A department or network service that believes an audit is not being conducted in accordance with the standards, or that a member of the Office's staff has acted contrary to the Code, may raise the matter in three stages. Raising a concern does not suspend the audit, and it does not delay publication of a report beyond the timetable set out on the How We Audit page unless the Auditor General so decides.

1. 1

   Step 1: Write to the director responsible

   Concerns about the conduct of an audit should first be put in writing to the director named in the letter of notification, who will reply within ten working days. Most concerns are resolved at this stage.

2. 2

   Step 2: Refer the matter to the Auditor General

   If the concern is not resolved, it may be referred to the Auditor General, who will consider it personally and reply within twenty working days. The Auditor General may vary the conduct of the audit but will not alter a finding that is supported by the evidence.

3. 3

   Step 3: Ask the Assembly's committee to review

   If the concern remains, the accounting officer of the body may ask the committee of the Network Assembly responsible for the Office to review the matter. The committee's conclusion is published with the report concerned.

Requests for the full text of the standards or the Code, and concerns about the conduct of an audit where no director has yet been named, may be sent to contact@audit.gov.vin. For the reports to which the standards have been applied, see Audit Reports; for the Office's duties and independence, see About the Audit Office.