Balancing Independence and Responsiveness

Abstract

This article examines the relationships of the National Audit Office (NAO) — the state audit institution (SAI) of the United Kingdom — with a range of third parties that shape the performance audit work the NAO undertakes. In particular, it considers from a practitioner perspective how the NAO has sought to balance its independence with the desire to be responsive to the expectations of others. It concludes that, while independence remains crucial to the credibility of the value for money auditor, examining the connections made by the NAO in its value for money work also helps to explain the hybrid discipline that performance auditing has become in recent years.

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