Review of Pathfinder Best Value 2 Audits

In late 2009, Audit Scotland initiated a review of the Pathfinder Best Value 2 (BV2) audits. As part of this review, it commissioned Ipsos to evaluate the effectiveness of160the audits from the point of view of the Pathfinder councils, key national stakeholders and the Pathfinder audit teams. The overall objective of the evaluation was to assess the extent to which the BV2 audit160approach adopted in the Pathfinder councils reflected the Accounts Commission's principles for BV2 and the improvement objectives set out in the Best Value 2 Improvement Plan. View the full research report on Audit Scotland's website. Technical details The evaluation was conducted primarily through depth interviews with chief executives, senior officers and elected members in the Pathfinder councils, as well as peer auditors and key national stakeholders. Most of the interviews were conducted face-to-face, with the remainder undertaken by telephone. In addition to the interviews, a workshop was held with members of the Pathfinder BV2 audit teams. All fieldwork was carried out between January and March 2010.

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