---
title: "Internal Audit Services 2023-2026"
ocid: "ocds-r6ebe6-0000714978"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000714978"
markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000714978.md"
json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000714978.json"
source: "Public Contracts Scotland"
current_stage: "Award"
buyer: "LINK GROUP"
published: "2025-08-12"
---

# Internal Audit Services 2023-2026

Buyer: LINK GROUP  
Current stage: Award  
OCID: ocds-r6ebe6-0000714978

[View canonical contract page](https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000714978)  
[Download OCDS JSON](https://d3tenders.com/contract/ocds-r6ebe6-0000714978.json)

## Summary

The procurement process involved the Link Group, located in Edinburgh, seeking internal audit services for the period 2023 to 2026. This open procedure was designed to engage qualified service providers in the delivery of comprehensive audit services to review and assess the internal controls within the organisation. Classified under the industry category of Housing and Community Amenities, the contract was awarded to TIAA Ltd, a large-scale supplier. The competitive process ended with bids being opened on 19 January 2023, leading to the contract being signed on 7 February 2022 for a total value of £88,000. The buying organisation operates as a Registered Social Landlord, with this tender classified under the CPV code 79212200.

This contract offers significant business growth opportunities, especially for firms specialising in audit and financial compliance services. Companies with expertise in internal auditing and possessing membership in recognised professional accounting bodies or the Institute of Internal Auditors would have been well-suited to compete. The tender's open nature and electronic submission methods make it accessible to a wide array of businesses, including those based outside the UK but willing to operate in Edinburgh. This procurement process encourages prospective suppliers to develop competitive strategies and build strong service offerings aligned with public sector needs, enhancing their chances in similar future tenders.

## Notice

The principle requirement is for the provision of internal audit services for an initial period of 3 years with a possible extension of up to 2 years to independently access the entire internal control system by checking compliance with current polices and procedures and ensuring the integrity and reliability of information, accounts and data.

### Lot Information

Lot 1

The principle requirement is for the provision of internal audit services for an initial period of 3 years to independently access the entire internal control system by checking compliance with current polices and procedures and ensuring the integrity and reliability of information, accounts and data.

Renewal: possible 2 year extension on 1 + 1 basis

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Public Contracts Scotland |
| Latest notice | https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=AUG536801 |
| Notice type | PCS Notice - Website Contract Award Notice |
| Procurement type | Standard |
| Procurement category | Services |
| Procurement method | Open |
| Procurement method details | Open procedure |
| Tender suitability | Not specified |
| Awardee scale | Large |
| All stages | Tender, Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 12 Aug 2025 |
| Submission deadline | 19 Jan 2023 |
| Future notice date | Not specified |
| Award date | 7 Feb 2022 |
| Contract period | Not specified |
| Recurrence | 3 - 5 years from December 2023. |

## Values

| Field | Value |
| --- | --- |
| Tender value | Not specified |
| Lots value | Not specified |
| Awards value | Not specified |
| Contracts value | £88,000 |

## Status

| Field | Value |
| --- | --- |
| Tender status | Complete |
| Lots status | Complete |
| Awards status | Not specified |
| Contracts status | Active |

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | LINK GROUP |
| Locality | EDINBURGH |
| Post town | Edinburgh |
| Postcode | EH14 1RL |
| Country | Scotland |
| ITL 1 | TLM Scotland |
| ITL 2 | TLM1 East Central Scotland |
| ITL 3 | TLM13 City of Edinburgh |
| Local authority | City of Edinburgh |
| Electoral ward | Fountainbridge/Craiglockhart |
| Westminster constituency | Edinburgh South West |
| Delivery location | TLM Scotland |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 1 |
| Supplier names | TIAA |

## CPV Codes

### Divisions

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

### Codes

- 79212200 - Internal audit services

## Release History

- 12 Aug 2025 at 00:00 - Award - PCS Notice - Website Contract Award Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=AUG536801
- 7 Dec 2022 at 00:00 - Tender - PCS Notice - Website Contract Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=DEC466293

## Documents

- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=DEC466293&idx=1
  7th December 2022 - SPD
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=DEC466293&idx=2
  7th December 2022 - Invitation to Tender
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=DEC466293&idx=3
  7th December 2022 - Appendix 4 - Terms and Conditions
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=DEC466293&idx=4
  7th December 2022 - Appendix 6 - Data Processing
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=DEC466293
  Internal Audit Services 2023-2026 - The principle requirement is for the provision of internal audit services for an initial period of 3 years with a possible extension of up to 2 years to independently access the entire internal control system by checking compliance with current polices and procedures and ensuring the integrity and reliability of information, accounts and data.
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=AUG536801
  Internal Audit Services 2023-2026 - The principle requirement is for the provision of internal audit services for an initial period of 3 years with a possible extension of up to 2 years to independently access the entire internal control system by checking compliance with current polices and procedures and ensuring the integrity and reliability of information, accounts and data.

## Notice URLs

- http://
- http://www.linkhousing.org.uk
- http://www.publiccontractsscotland.gov.uk
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000714978
- https://www.scotcourts.gov.uk/courts-and-tribunals/courts-tribunals-and-office-locations/find-us/edinburgh-sheriff-court-and-justice-of-the-peace-court/

## Provenance

This Markdown file is an alternate public rendering of the D3 Tenders contract record. The canonical page is https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000714978. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000714978.json.