This framework is not intended to be a checklist. It is a flexible approach that can be tailored, based on issues such as the stage and type of programme. We designed it for auditing major government projects and programmes, but the elements are also relevant when examining any project or suite of projects.
Our audit approach depends on the context of each examination, and we make our assessments on a case-by-case basis. We may apply the framework within a wider set of audit questions. Auditors use other NAO resources, detailed under in-depth tools, and deploy their own experience and judgement to probe deeper into areas of particular interest on each programme.
Our audit approach evolves over time and responds to the challenges government faces. Accordingly, we expect the framework to develop further, and the questions we ask may change in the future.
This framework can be applied to programmes or individual projects. When we examine portfolios of programmes, we ask some of these questions and consider other issues, such as prioritisation and resource allocation.
The framework comprises 18 top-level audit questions, each with suggested sub-questions. We generally ask the main questions first, then use the sub-questions to get more information, if needed. Many of the questions are interrelated. The 'essential evidence' section contains suggested documentation that may provide the answers, but it is not exhaustive.
The examples from our studies illustrate how we have reported our answers to such questions for a wide range of programmes.
More specific tools to help with examining some issues, types of programme or delivery methods are detailed under in-depth tools.