This audit would assess whether selected entities have complied with gifts, benefits and hospitality requirements.

Section 27 of the Public Governance, Performance and Accountability Act 2013 states that an official must not improperly use their position to gain, or seek to gain, a benefit to themselves or another person. Public service entities must meet public expectations of integrity, accountability, independence, transparency and professionalism. The giving or receiving of gifts, benefits and hospitality can create the perception that an official is subject to inappropriate external influence. Perceptions of this sort can give rise to reputational risks for public entities.