Audit Officer (Performance Audit and Best Value)

Location: Audit Scotland, 102 Westport, Edinburgh, EH3 9DN

Salary: £35,425 to £39,545 per annum

Contract Type: Permanent

Position Type: Full Time

Hours: 35 hours per week

Work From Home: Hybrid

We’re looking for individuals with a range of backgrounds and experiences so we can combine the very best expertise across various disciplines to support our audit work as Audit Officers.

Of course, experience of performance, best value or financial auditing is valuable, but not everyone who joins us needs to have this before they arrive - we offer excellent opportunities for learning and development once you are here. You can find more information aboutAudit Scotland’s work on ourwebsite .

Overall purpose of the role

Our Performance Audit and Best Value Group (PABV) delivers audit products on issues such as health and social care integration, digital transformation, community empowerment, inequalities, skills and training, economic development, and climate change. Our Best Value audits of councils look at important issues like how well they perform in delivering services to their communities. Our work programme is dynamic and refreshed on a regular basis to respond to changing circumstances.

Our work involves identifying audit risks affecting the Scottish public sector, scoping audit work to ensure it focuses on what matters, developing audit methodologies, gathering and assessing evidence (quantitative and qualitative), forming judgements and conclusions, and writing clear, evidence-based reports for the public and Scottish Parliament that include recommendations for improvement to public bodies.

As an Audit Officer in PABV, you will help deliver high-quality performance and best value audit work and help develop our work programme through research and data collection, and analysing, summarising and presenting information. You will contribute to planning, developing, and delivering our audits to a world-class standard. You’ll build relationships and liaise with audited bodies and stakeholders, providing assurance which helps support improvement and focus on what’s important.

What you will be doing

As a key team member working across a range of audits, you will:

• support the planning, development and delivery of audits
• gather audit evidence through a variety of approaches, evaluate the findings, and discuss with the audit team and audited bodies
• conduct data analysis using appropriate techniques to answer audit questions, and present findings with clarity
• assist with audit fieldwork, and summarise evidence and analysis to identify key themes and make audit judgements
• assist in the drafting and clearance of audit outputs
• keep up to date with new methodologies/analytical techniques as appropriate and share this knowledge with colleagues
• establish and maintain effective working relationships with audited bodies and stakeholders
• contribute to post publication activity, such as preparation for committees at the Parliament or audit committees in public bodies, presenting at conferences or producing data packs for publication on our website
• work flexibly as a member of teams working on audits, programme development and improvement projects
• collaborate with colleagues across Audit Scotland to support our one organisation ambitions and maximise the impact of our work

Knowledge & Experience

Educated to degree level, or with demonstrable relevant experience, you are focused and curious in your research and data analysis approach and can recommend practical solutions to problems, using your professional judgement and exercising professional scepticism.

You can use your research, information gathering and analysis skills to monitor developments in public policy and convert analysis into conclusions for discussion with other members of your team. You will be able to interpret and follow audit and technical guidance to carry out your work in line with our quality standards. You have good writing skills. You can contribute to audit outputs by summarising findings with clear and concise language that is accessible to a range of audiences.

You have good time management skills and can manage a varied workload with sometimes conflicting priorities. For example, working on more than one audit or project at a time with multiple deadlines and sometimes multiple managers. You can build and maintain positive relationships with your colleagues internally and with staff in other organisations, showing empathy and understanding. You know how to work seamlessly within a multi-disciplinary team and collaborate with your colleagues.

You have a plan that includes your own continuous development, inspiring others and helping Audit Scotland be a world-class organisation. You will undertake professional and personal development to maintain technical expertise, meet CPD requirements and enhance your career prospects at Audit Scotland.

Person specification - specific knowledge and experience

• You are educated to degree level or have demonstrable, relevant experience of working in one or more of the following areas: audit and scrutiny, research, strategy and policy, data analytics, service delivery, or business management. (S)
• You are proficient in using Microsoft Office, Word and Excel in particular. (S/A)
• You are data-literate and have developed research and analysis skills, including experience using data analysis tools (either code-based, interactive, or otherwise). (S/I/A)
• You have good problem-solving skills that can generate effective solutions for audited bodies, stakeholders and colleagues. (S&I)
• You have good communication skills and can summarise analysis clearly and present it in a way that is easy to understand. (S/I/A)
• You have good time management skills and can manage a varied workload and conflicting priorities. (S&I)
• You are capable of building and maintaining effective relationships with people internally and externally, showing empathy and understanding. (S&I)
• You have experience communicating your findings in an engaging way using visualisations, BI tools, or other appropriate means. (I)
• You have experience in understanding and analysing financial statements. You may be working towards a financial qualification (CIPFA, ICAS, other CCAB, CIMA or equivalent). (I)

*S = Shortlisting criteria I = Interview criteria A = Assessment / Exercise

Download the attached role profile for detailed role information.

Click apply to submit an application. Please note that due to the volume of applications, we cannot guarantee that CVs will be screened alongside your application form, therefore please ensure your application form includes all information required to demonstrate you meet the essential and desirable criteria for the role. If you require an alternative way to apply under grounds of a reasonable adjustment, please get in touch with a member of the HR team.

The closing date for applications is Monday 1 September 2025 at midnight.

Interviews will be scheduled for w/c 15 September 2025 at our Edinburgh office, and will include a written assessment.

Audit Scotland

Our vision is that public money is well spent to meet the needs of Scotland\'s people.

To achieve this, we support the Auditor General for Scotland and the Accounts Commission to provide clear, independent and objective assurance on how effectively public money is being managed and spent. Our work covers about £57bn of public spending, almost 300 public sector accounts, and the services and projects that affect all people and communities in Scotland.

As well as what we do, how we do it is integral to delivering our vision and critical to our wellbeing and our organisational success. We put our organisational values of equality, independence, innovation, integrity and respect at the heart of everything we do.

We employ around 340 staff in a wide variety of roles, working from our main offices in Edinburgh and Glasgow, and through a network of regional offices across Scotland.

There has never been a more interesting or important time to join us. We offer a rewarding place to work, a supportive and open culture and a wide range of professional development opportunities. Benefits include 42 days of annual leave including public holidays, an attractive local government pension scheme with 19.4% employer contributions, personal development allowances and flexible working hours. We’ve also been named one of the top 25 workplaces in Scotland and the UK’s tenth best accountancy workplace in the 2023 Best Companies awards.

Diversity and Inclusion

We value the unique perspective a diverse workforce brings to what we do. Therefore, we’re keen to increase representation in our workforce and support progression of minority ethnic groups. We are also a proud disability confident employer.

Reasonable Adjustments

Audit Scotland’s recruitment process may include various stages and activities including application forms, online assessments, and interviews, to assess whether you meet the requirements of the role.

As a Disability Confident employer, we are committed to providing inclusive and accessible recruitment where everyone is supported to perform at their best.

When applying for a job with Audit Scotland, you will be asked in the application form if you need an adjustment at any stage of the recruitment process. Please include the reason you require an adjustment and details of what adjustment/s might help.

Some examples of adjustments that have been given to candidates include changing the time, location or format of interviews and providing additional time in any assessments and interviews. This is not an exhaustive list, and we will consider any adjustments that you might need.

As part of our commitment to equality and diversity, our equality network groups would be delighted to offer an insight into Audit Scotland’s culture of inclusivity. If you consider yourself to have a visible or hidden disability and wish to hear more about life at Audit Scotland or wish to speak with someone about the possibility of any adjustments, please contact Careers@audit-scotland.gov.uk or call 0131 625 1500 for further information and a member of the HR team will be in touch.

How we work

We employ around 340 staff in a wide variety of roles. We work flexibly at home and in the office as well as from audit sites across Scotland. This isn’t your typical work from home or work from office type job. We’re flexible about working patterns and we’ve transformed how we deliver high-quality public audit. We support you to work in the ways that achieve the best results for you, your team and the business, including your physical location and how you manage your hours. Put simply, we trust you to do your job, and want you to have the ability to have a rewarding work-life balance and best support your individual circumstances, be that childcare, adult carer responsibilities or managing disabilities.

This role can also be considered on a job share basis. Please see Audit Scotland’s Job Sharing Guide for further information should you wish to apply on this basis.

Other conditions

Audit Scotland is committed to ensuring that:

• We minimise our impact on the environment in accordance with Government policy affecting public sector organisations.
• We uphold the principles of equality, fairness & diversity.
• We all work within a safe environment and adhere to good standards of health & safety.
• All information is protected and managed appropriately.
• We maintain independence and political neutrality.