Audit Scotland

Senior Auditor

Scotland (GB)
£47,695 - £54,517 per annum
23 Nov 2023
10 Dec 2023
Approved employers
Approved employer
Contract type
Full time

Are you an auditor who thrives on making a difference and passionate about ensuring public services are run properly for the people of Scotland? If so, we can offer you the chance to take an exciting new step in your career with the opportunity to lead financial audit work of organisations across Scotland’s public sector including the Scottish Government, NHS bodies, councils, and colleges.    


Overall purpose of the role

You will conduct and manage financial audit work. You will make audit judgements and oversee the work of the team to deliver our audits to a high standard. You’ll engage with clients and stakeholders to help support improvement and focus upon what’s important.

We have six Senior Auditor roles available across our Audit Services group. These will either be located within a specific Audit Team, or form part of a new Support Team who will work flexibly across the business group to provide resilience and additional support where required.


What you will be doing

You’ll be inspiring with your ability to:

  • Make professional, evidence-based judgements and identify potential recommendations.
  • Work with colleagues to decide the breadth and depth of auditing required in proportion to the circumstances, including the audit methodology.
  • Take lead responsibility for planning and delivering audits or key audit areas, to time, cost and quality (depending on the size and risk-profile of the audit).
  • Draft clear, authoritative, concise audit outputs.
  • Support senior leadership in promoting our work externally.
  • Establish and maintain relationships with officers at audited bodies and appropriate stakeholders to support the effective delivery of audit work.
  • Coordinate the work of staff across the audit to manage peak period workloads.
  • Undertake supportive conversations with your team and positively challenge where necessary.
  • Support the development of Audit Scotland’s work programme by sharing intelligence whether based on local audit knowledge, monitoring key public sector issues or by developing stand-alone briefings.
  • Contribute to the management of Audit Scotland by participating in and contributing to corporate activities.

Once you have demonstrated expertise in this area, you’ll have opportunity to progress your career and:

  • Take risk-based decisions about the audit approach and breadth and depth of auditing required in proportion to the circumstances.
  • Make complex audit judgements and lead the team to make audit judgements and strategic recommendations based on all the evidence collected.
  • Prepare and finalise audit outputs and be responsible for the content of the finished products.
  • Be responsible for planning and delivering audits to time, cost and quality standards. This includes responsibility for all elements of managing an audit, including resourcing, cost monitoring (and taking appropriate action), impact work and supporting media enquiries.
  • Identify, build and maintain relationships with internal and external stakeholders and proactively use these networks to add value to our work and reputation.
  • Provide leadership, build capacity and resilience in the team and motivate, support and develop people to achieve their full potential.
  • Line manage staff, actively managing their development and addressing performance issues.
  • Maximise the impact of our work, including presenting and promoting audit outputs and findings at the highest client and stakeholder level e.g. the Scottish Parliament or Accounts Commission, governing boards, audit committees or external stakeholder events.
  • Be responsible for identifying lessons learned to improve audit quality and efficiency and, where appropriate, share these across the organisation.
  • Lead on distinct areas to support the development of Audit Scotland’s work programme.
  • Contribute to the management of Audit Scotland by promoting, contributing to and, where appropriate, leading on corporate activities.


Knowledge and experience

You will be a fully qualified accountant (CIPFA, ICAS, other CCAB, or equivalent) or exam qualified and awaiting logbook completion before the end of March 2024. Preferably you will have practical experience of delivering high-quality audits, ideally in a public sector environment. Those without recent audit experience will be expected to build up their audit skills as a key part of the role.

You’ll undertake professional and personal development to maintain technical expertise, meet CPD requirements and enhance your career prospects at Audit Scotland.

Self-aware in your own abilities, you can plan and manage your own work. You will have well developed auditing, accountancy and analytical skills. You will have the ability to convert your analysis into clear judgements backed up by clear recommendations for improvement. You know how to work seamlessly within an audit team and help to bring out the best in your colleagues, mentoring and coaching where necessary.

You may also have experience of:

  • The public sector including knowledge of public finances and policy.
  • Dealing confidently with stakeholders, including staff in audited bodies.

As your career develops you will:

  • Demonstrate significant audit experience across the public sector.
  • Possess an awareness of key on-going activities across the organisation, covering both audit and non-audit work.
  • Be able to lead discussions with senior staff in audited bodies and stakeholder groups.
  • Gain experience of dealing with difficult situations in a professional and effective manner.  


Person specification - specific knowledge and experience 


  • You are a fully qualified accountant (CIPFA, ICAS, Other CCAB, or equivalent) or exam qualified and awaiting logbook completion before the end of March 2024. (S)
  • You think laterally and creatively to research and analyse complex problems (S&I)
  • You use your judgement to present balanced findings and persuasive recommendations (S&I)
  • You know how to bring out the best in a team (coaching/supervising/motivating to help them achieve their full potential). (S&I)


  • You have demonstrable external audit experience – preferably in a public sector environment (S)
  • You will have practical experience of delivering audits to time, quality and cost (i.e. tight deadlines) (S&I)
  • Experience of the public sector including knowledge of public finances and policy (S&I)
  • You can deal confidently, and establish good relationships, with stakeholders (S&I)
  • You have digital ICT audit experience. (S)

*S = Shortlisting criteria          I = Interview criteria               


Interested? Next Steps

Click apply to submit an application.

The closing date for applications is Sunday 10th December 2023 at midnight.

Interviews will be scheduled for January 2024


Audit Scotland

Our vision is that public money is well spent to meet the needs of Scotland's people.

To achieve this, we support the Auditor General for Scotland and the Accounts Commission to provide clear, independent and objective assurance on how effectively public money is being managed and spent. Our work covers about £57bn of public spending, almost 300 public sector accounts, and the services and projects that affect all people and communities in Scotland.

As well as what we do, how we do it is integral to delivering our vision and critical to our wellbeing and our organisational success. We put our organisational values of equality, independence, innovation, integrity and respect at the heart of everything we do.

We employ around 340 staff in a wide variety of roles, working from our main offices in Edinburgh and Glasgow, and through a network of regional offices across Scotland. 

There has never been a more interesting or important time to join us. We offer a rewarding place to work, a supportive and open culture and a wide range of professional development opportunities. Benefits include 42 days of annual leave including public holidays, an attractive local government pension scheme with 19.4% employer contributions, personal development allowances and flexible working hours. We’ve also been named one of the top 25 workplaces in Scotland and the UK’s tenth best accountancy workplace in the 2023 Best Companies awards.


Diversity and Inclusion 

We value the unique perspective a diverse workforce brings to what we do. Therefore, we’re keen to increase representation in our workforce and support progression of minority ethnic groups. We are also a proud disability confident employer. 


Reasonable Adjustments

Audit Scotland’s recruitment process may include various stages and activities including application forms, online assessments, and interviews, to assess whether you meet the requirements of the role.

As a Disability Confident employer, we are committed to providing inclusive and accessible recruitment where everyone is supported to perform at their best.

When applying for a job with Audit Scotland, you will be asked in the application form if you need an adjustment at any stage of the recruitment process. Please include the reason you require an adjustment and details of what adjustment/s might help.

Some examples of adjustments that have been given to candidates include changing the time, location or format of interviews and providing additional time in any assessments and interviews. This is not an exhaustive list, and we will consider any adjustments that you might need.

As part of our commitment to equality and diversity, our equality network groups would be delighted to offer an insight into Audit Scotland’s culture of inclusivity. If you consider yourself to have a visible or hidden disability and wish to hear more about life at Audit Scotland or wish to speak with someone about the possibility of any adjustments, please contact or call 0131 625 1500 for further information and a member of the HR team will be in touch.


How we work 

We employ around 340 staff in a wide variety of roles. We work flexibly at home and in the office as well as from audit sites across Scotland. This isn’t your typical work from home or work from office type job. We’re flexible about working patterns and we’ve transformed how we deliver high-quality public audit. We support you to work in the ways that achieve the best results for you, your team and the business, including your physical location and how you manage your hours. Put simply, we trust you to do your job, and want you to have the ability to have a rewarding work-life balance and best support your individual circumstances, be that childcare, adult carer responsibilities or managing disabilities.  


We welcome applications from across the UK. Some travel to our offices or client sites will be necessary at times, but you don’t need to live in Scotland to work for us. 


Other conditions 

Audit Scotland is committed to ensuring that: 

  • We minimise our impact on the environment in accordance with Government policy affecting public sector organisations.  
  • We uphold the principles of equality, fairness & diversity.  
  • We all work within a safe environment and adhere to good standards of health & safety.  
  • All information is protected and managed appropriately.   
  • We maintain independence and political neutrality. 

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