Internal Audit - Cairngorms National Park Authority

Description

The successful tenderer will fulfill the role of internal auditor, providing an independent, objective assurance and consulting service, designed to add value and improve the organisation’s operations and controls. They will appraise the organisation's governance, risk management and internal control systems, assessing their adequacy, effectiveness and efficiency. Lot 1: The successful tenderer will provide the full range of internal audit services in compliance with Public Sector Internal Audit Standards (PSIAS) and the internal audit section of the Scottish Public Finance Manual. The appointed supplier must be able to supply - Generalists and specialist auditors (where required) who hold, or are in training to achieve, a professional internal audit qualification. Staff should be adequately trained and supervised during audit work and conduct themselves with the professional care, ethics and standards of the PSIAS. - An internal audit manager with a professional internal audit or equivalent qualification and appropriate practical experience of internal auditing under the PSIAS. - A quality assurance framework and continuous improvement programme that ensures all work carried out conforms to PSIAS and this is independently verified through an external quality assessment at least every five years. The Audit and Risk Committee will review all Internal Audit Reports and time should be factored into the project for attending four meetings of the Audit and Risk Committee annually. The project involves auditing both operational and financial controls and the overall governance arrangements. The process will objectively examine, evaluate, and report on the adequacy of internal control as a contribution to the proper, efficient, economic and effective use of resources. Examples of the types of internal audit projects carried out in the past are: - Information management - Health & safety - Payroll & expenses - Risk management - Procurement - Cyber security In your proposal, please describe how you would approach the task of developing an annual programme of testing, and how you would establish the scope of each project within that programme.