The Audit Commission is a public corporation based in the United Kingdom that appoints auditors to all local authorities in England and health service bodies in England and Wales. Auditors appointed by the Commission are responsible for auditing local government in England, National Health Service Trusts and other local agencies, covering local government, health, housing, criminal justice and community safety.
Since 1 April 2005 the Commission’s functions in Wales have been the responsibility of the Auditor General for Wales.
The Audit Commission employ nearly 2,000 people working across England. The organisation's work spans four main areas: Audit, Assessment, Research and Data matching.
- Audit: The Audit Commission is the primary auditor of local public services. They appoint auditors to provide assurance and promote value for taxpayers' money across local government, health, housing, community safety, fire and rescue and other public services. Some of these auditors work for private audit firms, but the majority work for the Audit Commission's own audit practice.
- Assessment: The Audit Commission carry out performance assessments in local government and housing associations.
- Research: The Audit Commission carries out research and provides independent, authoritative analysis to give insights into complex social problems and best practice in tackling them. The Audit Commission makes practical recommendations for policymakers and for people delivering public services.
- Data-matching: The Audit Commission help public bodies detect fraud and error by comparing sets of data, such as payroll or benefits records. The organisation's National Fraud Initiative has identified around £450 million of fraud and overpayments since it was established.