Author: Caroline Mawhood

This Report explains why accountability, far from being a barrier or a hindrance, is central to bringing about better public services. It also looks at the changing context within which public servants are now working, and the impact this has on public sector audit. The Report shows how auditors can make a positive contribution to public service performance improvement — they need to be flexible and responsive to the pressures and priorities under which those we audit are working, they need to be champions of good practice and effectiveness, and they need to support innovation—while ensuring that risk taking is thought through and is well managed. Although this Report focuses on central government, it offers important lessons for local government and the voluntary sector.