Audit Scotland - Planning for outcomes: The Committee will take evidence from- Caroline Gardner, Auditor General for Scotland; Fraser McKinlay, Controller of Audit and Director of Performance Audit and Best Value, Audit Scotland. 3. Audit Scotland - Planning for outcomes: The Committee will consider the evidence heard at agenda item 2 and take further evidence from— Caroline Gardner, Auditor General for Scotland; Fraser McKinlay, Controller of Audit and Director of Performance Audit and Best Value, Audit Scotland. 4.