Internal audit reports

Request internal audit findings and recommendations for a service area.

Internal audit teams review how well a public body manages its risks, finances, and operations. Their reports highlight weaknesses and make recommendations for improvement.

Dear [AUTHORITY NAME], Please provide the following information: 1. A list of all internal audit reports completed during [FINANCIAL YEAR e.g. 2024-25], showing the title and the assurance rating given (e.g. substantial, reasonable, limited, no assurance). 2. A copy of any internal audit report that received a rating of limited assurance or below. I would prefer to receive this by email. Yours faithfully, [YOUR NAME]
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Who to send it to#

Any Scottish public authority: council, health board, or government agency. Find the right authority on the Commissioner’s directory of Scottish public authorities. You can also send your request through WhatDoTheyKnow, which publishes responses online.

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Tips#

  • Some councils publish internal audit reports as part of their audit committee papers. Check the committee pages on the council website before submitting your request.
  • Reports with limited or no assurance ratings indicate the most serious concerns. These are the most newsworthy and the hardest for authorities to justify withholding.
  • If the authority refuses to release full reports, ask for the executive summaries instead. These are often easier to disclose as they are less likely to contain sensitive operational detail.