Internal audit services

Description

The Scottish Police Authority (SPA) requires a provider of internal audit services in accordance with the Public Sector Internal Audit Standards (PSIAS), which are based on the International Standards for the Professional Practice of Internal Auditing published by the Institute of Internal Auditors and which also adopt the institute's definition of internal auditing and code of ethics. The scope of the internal audit service will be to provide assurance on the systems of internal financial control operating across each of the business areas. From time to time the internal audit service provider may be required to undertake problem reactive audits, special fraud investigations and value for money audits as directed by the SPA.