Audit Scotland National Fraud Initiative
This college is required by law to protect the public funds it administers and is required to participate in the Audit Scotland National Fraud Initiative. It may share information provided to it with other bodies responsible for auditing or administering public funds, in order to prevent or detect fraud.
On behalf of the Auditor General for Scotland, Audit Scotland appoints the auditor to audit the accounts for this authority. It is also responsible for carrying out data matching exercises.
Data matching involves comparing computer records held by one body against other computer records held by the same or another body. Computerised data matching allows potentially fraudulent claims and payments to be identified but the inclusion of personal data within a data matching exercise does not mean any specific individual is under suspicion. Where a match is found it indicates that there may be an inconsistency that requires further investigation. No assumption can be made as to whether there is fraud, error or other explanation until an investigation is carried out. The exercise can also help bodies to ensure that their records are up to date.
Audit Scotland currently requires us to participate in a data matching exercise to assist in the prevention and detection of fraud. We are required to provide particular sets of data to Audit Scotland for matching for each exercise, and these are set out in Audit Scotland instructions, which can be found at; http://www.audit-scotland.gov.uk/our-work/national-fraud-initiative
The use of data by Audit Scotland in a data matching exercise is carried out with statutory authority, normally under its powers in part 2A of the Public Finance and Accountability (Scotland) Act 2000. It does not require the consent of the individuals concerned under the Data Protection Act 2018.
Data matching by Audit Scotland is subject to a Code of Practice. This may also be found at; http://www.audit-scotland.gov.uk/our-work/national-fraud-initiative
For further information on Audit Scotland’s legal powers and the reasons why it matches particular information, please refer to the full text privacy notice at http://www.audit-scotland.gov.uk/our-work/national-fraud-initiative.