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Published 30 Apr 2025

External Quality Assessment - Global Internal Audit Standards - Scottish Government Internal Audit

The Scottish Government · Scotland

Key facts

Buyer type
Devolved government

Description

As required under the Global Internal Audit Standards (GIAS), Scottish Government Internal Audit (SG IA) is required to have a quality assurance and improvement programme which includes both internal and external assessments. The external assessment must be completed once every five years by a qualified, independent assessor or assessment team from outside the organisation. The external assessment may be accomplished through a full external assessment or self-assessment with independent external validation. The reports from the External Quality Assessment (EQA) will support SG IA to make improvements in its ways of working. The headlines and summary findings from the report will be shared with key stakeholders, including the Audit Committees of the SG core and the 24 public body clients. Full copies of the report may be provided to key stakeholders at the discretion of the SG IA.

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Published by the buyer on Public Contracts Scotland (Open Government Licence v3.0). Always read the original notice before responding.