Openness and transparency

This section sets out how you may request information from us and provides some direct links to information of wider public interest.

We are committed to demonstrating openness and transparency in the way we operate our business and how we communicate with the public.

The Transparency report [PDF 241KB opens in new window] sets out information about our work and the arrangements for meeting quality and ethical standards relevant to the audit profession.

Financial audit quality arrangements 

In undertaking our audits of accounts, we comply with International Standards on Auditing [opens in new window], including International Standards on Quality Control.

Control over the quality of audits is built into our audit processes and into the supervision arrangements which form part of those processes. We also have arrangements for internal and external quality reviews, which apply to work undertaken by WAO staff and by contractor firms.

For the first time in 2013-14, we also commissioned the ICAEW’s Quality Assurance Department to conduct a review of our whole office procedures and of our financial audit quality assurance arrangements. 

Read the ICAEW Quality Assurance review [PDF 744KB opens in new window].

Pay policy and senior management remuneration

Our Pay Policy [PDF 250KB opens in new window] covers all employees of the Wales Audit Office.

Details of the remuneration of our most senior managers is available in the remuneration report within the Annual Report and Accounts.

Also see: Fee scales and fee setting