The Working Group was set up in response to the increasing role of the private sector in providing what had previously been seen as "public" services such as electricity and transport. Their involvement takes many forms, including privatisations, contracting out and public-private partnerships.

SAIs face major challenges in holding the state to account when the boundaries between the public and private sectors are being re-drawn. They may need to acquire new skills in order to evaluate complex transactions, and they may not have direct access to the financial records of private service providers.

The Working Group objectives are to:

• Identify and examine problems confronting SAIs in the audit of privatisation;
  
  
• Exchange information on the range of experience within the Working Group's membership in resolving these problems, having regard to relevant work in INTOSAI regions; and
  
  
• Facilitate the provision of information on this subject to INTOSAI members.

http://www.nao.gov.uk/intosai/wgap/home.htm