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Creating a new NHS England: NHS England and NHS Digital merged on 1 February 2023. More about the merger.

The Comptroller and Auditor General will audit the HSCIC's annual accounts and will lay them before Parliament, together with his report.

The Comptroller and Auditor General may also choose to conduct a value-for-money audit of any aspect of the HSCIC's work: the HSCIC will cooperate fully with the NAO in pursuing such audits, and give them full access to all relevant files and information.

The HSCIC is responsible for establishing and maintaining internal audit arrangements in accordance with the Public Sector Internal Audit Standards. The HSCIC's internal audit function should report to its Audit and Risk subcommittee, and should consider issues relating to HSCIC‟s adherence to its business plan. The Department's Audit and Risk Committee remit includes risk management, corporate governance and assurance arrangements in all its subsidiary bodies and so the HSCIC's Audit and Risk Committee should work closely with the Departmental committee.

Last edited: 24 November 2021 3:31 pm