Audit Checklist to Assess Value for Money

The National Audit Office (NAO) has published guidance on auditing behaviour change as part of a value for money assessment of government programmes of activity.

The NAO says behaviour change is important for value for money because it can often contribute to, or be a prerequisite for, achieving a policy outcome cost-effectively.

The guide sets out an audit checklist of the key principles. These include ensuring the department has a clear understanding of the audiences to be addressed and has undertaken research into their behaviour patterns. Auditors should also assess the way in which any intervention has been designed and evaluated.

The NAO described auditing how behaviour change is being carried out as ‘complex’ and said the guide represents emerging thinking on what auditors might look for when doing a value for money assessment, and is encouraging feedback and discussion on the principles raised.