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The National Audit Office (NAO) is the UK’s main public sector audit body. Independent of government, we have responsibility for auditing the accounts of various public sector bodies, examining the propriety of government spending, assessing risks to financial control and accountability, and reviewing the economy, efficiency and effectiveness of programmes, projects and activities. We report directly to Parliament, through the Committee of Public Accounts of the House of Commons which uses our reports as the basis of its own investigations. We employ some 1,300 staff, most of whom are qualified accountants, trainees or technicians. They work in one of two main areas, financial audit or value for money (VFM) audit.
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