NIAO Quality Report 2025-2026

The NIAO Corporate Plan 2024-2029 sets out the Office’s corporate priorities. One of our three priorities is to deliver high quality public audit to support, enhance and promote high standards in public service administration, accountability arrangements and financial management. We aim to deliver this by:

  • Providing assurance through timely delivery of our annual financial audit programme in line with International Standards on Quality Management;

  • Holding the public sector to account through the delivery of high quality, timely and accurate reports; and

  • Delivering Good Practice Guides as set out in the Public Reporting Programme. 

International Standard on Quality Management (ISQM) 1 requires firms to design, implement and operate a system of quality management (SOQM) to manage quality at both the engagement and organisational level. 

The quality of work of the Office is fundamental. Quality management is therefore embedded across all aspects of our operations including the Office’s policies on recruitment, training and continuing professional development, quality control reviews, operational guidance specific to the performance of our work and a code of conduct. 

Our quality arrangements are set out in a well-established Quality Manual. Our system of quality management is designed to ensure that the Office’s work complies with professional and other relevant standards. As the audit landscape continues to evolve, we update our Quality Manual, along with associated policies and procedures to address emerging challenges and changes in professional standards. 

An annual Evaluation of Quality Management is undertaken by the Quality team and presented to the Senior Leadership Team (SLT) each December.  The most recent evaluation, completed in December 2025, concluded that the NIAO system of quality management provides assurance that the quality objectives are being achieved. 

This report covers our audit quality arrangements and monitoring activity under ISQM 1 for the year ended 31 March 2026.  It outlines how we are delivering our corporate priority of high-quality public audit and how we provide our stakeholders with confidence in the NIAO’s statutory role in providing oversight and assurance on public sector spending.