Its corporate HQ is on West Port, in Edinburgh's Old Town. The role of Audit Scotland is to provide the Auditor General for Scotland and the Accounts Commission for Scotland with the services they need to carry out their duties. The core work is to carry out:
- financial audits to help ensure that public sector bodies adhere to the highest standards of financial management and governance
- performance audits to help ensure that these bodies achieve the best possible value for money.
As of March 2017, Caroline Gardner is the Auditor General for Scotland and the accountable officer for Audit Scotland. She started her term of office in July 2012.
The work of Audit Scotland is governed by a board which meets around four times a year: the audits are managed by a management team. The Public Audit Committee of the Scottish Parliament examines Audit Scotland's proposals for the use of resources and expenditure, then reports to the Scottish Parliament.
- "About us: About Audit Scotland". Audit Scotland. Retrieved 31 March 2017.
- "About us: Our people - Audit Scotland board and staff". Audit Scotland. Retrieved 31 March 2017.
- "About us: Auditor General for Scotland". Audit Scotland. Retrieved 31 March 2017.