Caroline Gardner will step into the role of be the deputy in charge of performance audit while Ronnie Hinds will take the title of controller of audit.
Both will take a place on the board of Audit Scotland alongside auditor general Bob Black and Professor Ian Percy, chairman of the Accounts Commission.
Gardner comes to the board after serving director of health and social work studies at the Accounts Commission while Hinds is currently director of finance at North Lanarkshire Council.
Audit Scotland was formed as a result of the constitutional changes and the creation of the new parliament north of the border and was created from staff of the National Audit Office in Scotland and the Accounts Commission. It has resonsibility for auditing 250 public sector bodies including local authorities, NHS board and trusts, FE college and police and fire.
Many speculated Black would have to represent both bodies when appointing the two deputies but that has proved not to be the case.
He said: ‘The creation of the new audit arrangements and the setting up of Audit Scotland reflects the importance the Scottish Parliament gives to scrutiny and accountability under the devolution settlement.’
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