Tender

Provision of Internal Audit Services

AUDIT SCOTLAND

This public procurement record has 1 release in its history.

Tender

28 Jan 2026 at 00:00

Summary of the contracting process

Audit Scotland is seeking to engage a provider for the "Provision of Internal Audit Services" at its Edinburgh location, using an open procurement method. The tender is currently in the Tender stage with a submission deadline of 26th February 2026, 14:00 GMT. Audit Scotland, identified as a central purchasing body, is responsible for this procurement process, which is categorised under the audit services industry. With an estimated contract value of £150,000 and a possible duration of up to 5 years, including renewal options, this tender offers a significant opportunity for potential suppliers.

This procurement presents businesses in the audit services industry with a prime opportunity for growth, especially those capable of providing both regularity auditing and Value for Money (VFM) services. While the tender is open to all qualified service providers, it notably requires firms that are not currently engaged as external audit service providers for public bodies in Scotland to ensure unbiased auditing services. Companies with experience in compliance with the Global Internal Audit Standards (GIAS) and a robust understanding of financial reporting frameworks would be well-suited to compete for this contract through the designated electronic submission method.

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Notice Title

Provision of Internal Audit Services

Notice Description

Provision of Internal Audit Services

Lot Information

Lot 1

The scope of internal audit work covers Audit Scotland's entire internal control system. The audit will be split into two component parts - regularity auditing and Value for Money (VFM). Internal audit activity will comply with guidance from the Financial Reporting Council, insofar as these are applicable to Audit Scotland, and will be in accordance with the Global Internal Audit Standards (GIAS) and the related Application Note. While accepting that Audit Scotland does not expect internal auditors to give absolute assurance on areas under audit, they must exercise due professional care in carrying out their duties. Note Audit Scotland, on behalf of the Auditor General and the Accounts Commission, procures for the external audit appointments for public bodies in Scotland. It is an explicit condition of that appointment that the successful firm cannot be both an external audit appointment and an internal audit service provider to Audit Scotland for the period of this contract.

Renewal: The Contract duration will be for an initial three-year period, with the option to offer two one-year extensions, resulting in a maximum possible Contract duration of 5 years.

Publication & Lifecycle

Open Contracting ID
ocds-r6ebe6-0000821833
Publication Source
Public Contracts Scotland
Latest Notice
https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=JAN548191
Current Stage
Tender
All Stages
Tender

Procurement Classification

Notice Type
PCS Notice - Website Contract Notice
Procurement Type
Standard
Procurement Category
Services
Procurement Method
Open
Procurement Method Details
Open procedure
Tender Suitability
Not specified
Awardee Scale
Not specified

Common Procurement Vocabulary (CPV)

CPV Divisions

79 - Business services: law, marketing, consulting, recruitment, printing and security


CPV Codes

79212200 - Internal audit services

Notice Value(s)

Tender Value
£15,000 Under £100K
Lots Value
£150,000 £100K-£500K
Awards Value
Not specified
Contracts Value
Not specified

Notice Dates

Publication Date
28 Jan 20263 weeks ago
Submission Deadline
26 Feb 20263 days to go
Future Notice Date
Not specified
Award Date
Not specified
Contract Period
Not specified - Not specified
Recurrence
Not specified

Notice Status

Tender Status
Active
Lots Status
Active
Awards Status
Not Specified
Contracts Status
Not Specified

Contracting Authority (Buyer)

Main Buyer
AUDIT SCOTLAND
Contact Name
Ian Metcalfe
Contact Email
imetcalfe@audit.scot
Contact Phone
+44 7970331736

Buyer Location

Locality
EDINBURGH
Postcode
EH3 9DN
Post Town
Edinburgh
Country
Scotland

Major Region (ITL 1)
TLM Scotland
Basic Region (ITL 2)
TLM1 East Central Scotland
Small Region (ITL 3)
TLM13 City of Edinburgh
Delivery Location
TLM Scotland

Local Authority
City of Edinburgh
Electoral Ward
City Centre
Westminster Constituency
Edinburgh East and Musselburgh

Open Contracting Data Standard (OCDS)

View full OCDS Record for this contracting process

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The Open Contracting Data Standard (OCDS) is a framework designed to increase transparency and access to public procurement data in the public sector. It is widely used by governments and organisations worldwide to report on procurement processes and contracts.

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