Contract for Internal Audit Service

The Children’s Commissioner for England seeks to appoint a suitable independent and experienced Internal Auditor to provide the Audit and Risk Committee and Accounting Officer with assurance on the efficiency, economy and effectiveness of policies, practices and controls at in place at its London office.

Additional information: Upper limit of 15,000 per annum includes VAT

The provider will be required to deliver the following services:

• Performance of audit assignments

• Assignments are to be performed in accordance with the Respondent’s procedures for Internal Audit work, as described in the tender proposal, unless specifically agreed otherwise

• All procedures and working papers must be made available on request within one working day, to the Office of the Children’s Commissioner

• Timing of assignments

• The Audit and Risk Committee shall approve the Annual Internal audit plan before implementation. The performance of each assignment that is not in the audit plan shall be agreed to by the Audit and Risk Committee by not later than one month before work is due to commence.

• Quality assurance reviews of the work

• The Successful Bidder shall ensure that all work conforms to relevant UK Institute of Internal Auditors – UK and Ireland Standards and Guidance and HM Treasury Government Internal Audit Standards.

• Independence and objectivity of Audit Staff

• In carrying out the work, the Successful Bidder must ensure that its staff maintains objectivity by remaining independent of the activities they audit.

• Monitoring progress of assignments

• The Successful Bidder shall meet with the Audit and Risk Committee to report on progress of the Work.

• Report of audit results

• The report(s) on findings and recommendations arising from audit work should be sent to the Senior Manager responsible within 21 days of completion of fieldwork for their review and comment. The Senior Manager will either respond to the Internal Auditor within 14 days to agree actions & implementation dates or arrange a meeting to discuss within that time. If the findings have not been addressed these shall then be incorporated into the relevant report.

• Fraud and irregularities

• In planning and conducting its work, Successful Bidder should seek to identify serious irregularities, which might result in possible fraud; any such irregularities must be reported immediately to the Director of Corporate Services and accounting officer as well as the Audit and Risk Committee without disclosing these to any other members of the staff.

• Liaison with incumbent contractor

• In the event of a change from the incumbent contractor, tendering internal auditors should specify what ‘on-site’ and other assistance/support will be provided during the changeover period to ensure that the implementation of change can be managed as efficiently, expeditiously and economically as possible.

• Any new appointee, if necessary, will be required to co-operate with the incumbent internal auditors to ensure a smooth and cost-effective transition, and run-down of existing work, where appropriate.