Ex Ante Evaluation and the Changing Public Audit Function The Scenario Planning Approach

This article defines the public audit function and identifies pressures changing Value for Money (VFM) auditing in the public sector in the UK. These pressures have prompted a range of innovations in how organizations such as the National Audit Office carry out their evaluations. Related to these pressures is the rise of formal futures within the public sector. The implications of this thinking for VFM public auditing are examined. It is argued that, although conventional VFM auditing remains appropriate for much of the public sector, there are a growing number of public sector activities requiring a different approach. Such approaches include scenario planning. These not only present methodological problems for auditors but also raise important issues about the role of audit more generally. Finally, although these new tools may be helpful in many respects, it is suggested that they may increase the tension between anchoring parliamentary accountability in some statements of fact and contributing to impro...