---
title: "Internal Audit Tender"
ocid: "ocds-r6ebe6-0000798569"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000798569"
markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000798569.md"
json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000798569.json"
source: "Public Contracts Scotland"
current_stage: "Tender"
buyer: "LOREBURN HOUSING ASSOCIATION"
published: "2025-05-12"
---

# Internal Audit Tender

Buyer: LOREBURN HOUSING ASSOCIATION  
Current stage: Tender  
OCID: ocds-r6ebe6-0000798569

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## Summary

The Loreburn Housing Association, based in Dumfries, is inviting tenders for a comprehensive internal audit service, with the contract covering the financial years from 2025/26 to 2027/28 and the possibility of a two-year extension. This open procurement process, classed under the 'Housing and community amenities' industry category with CPV codes including 79212000 and others related to auditing services, is aimed at overseeing internal systems, governance, and risk management to support the housing association's management committee. The services are to be delivered in Dumfries & Galloway, with a procurement method described as an open procedure and an initial tender period ending on the 4th of July, 2025. The procurement is currently at the tender stage, and electronic submissions are accepted via the specified online platform.

This tender presents significant opportunities for businesses specialising in auditing and risk assessment services, particularly those with experience in housing associations or social landlords. By securing this contract, a firm can expand its footprint in the public sector, leveraging a long-term partnership with a central purchasing body. The comprehensive nature of the tender covering various audit components suggests that firms with strong capabilities in compliance, assurance, and risk management are particularly well-suited to compete. Additionally, the potential for ad hoc assignments provides room for additional growth and a deeper collaborative relationship with the Loreburn Housing Association.

## Notice

1.1. Loreburn Housing Association (LHA), a Registered Social Landlord, is looking for proposals for a comprehensive internal audit service for a period of three years from Financial Years 2025/26 onwards, with a potential to extend this for a further 2 years. The first 3 years will cover the financial years of 2025/26, 2026/27 & 2027/28, with work commencing on or around the 1st of April 2026 for year 2025/26. 1.2. The Internal Audit service will provide the Management Committee of LHA with a view on internal systems and controls, governance arrangements, and risk management by measuring and evaluating their effectiveness in supporting LHA's corporate objectives. In addition, the successful Auditor may be engaged from time to time by LHA to perform ad hoc assignments. 1.3. LHA forms part of the Loreburn Group. There is one associated company of LHA - Dumfries and Galloway Home Limited (DGH) - SC304439.

### Lot Information

Lot 1

3.1. Scope of Services 3.1.1. The role of internal audit is to provide management with an objective assessment of whether systems and controls (financial and non-financial) are working properly. It is a key part of LHA's internal control system because it measures and evaluates the adequacy and effectiveness of other controls in order that: - the Board and the LET (Leadership Executive Team.) can know the extent to which they may rely on the Association's control systems; and - individual managers can understand the reliability of the systems and controls for which they are responsible. 3.1.2. The responsibility for ensuring that appropriate and adequate arrangements are established for internal control rests with management of LHA. The internal auditor will be responsible for conducting an independent appraisal and giving assurance to the Audit & Risk Committee on internal control arrangements. It is for management to determine whether to accept and implement recommendations made by the internal auditor whilst assessing the risks of such action and acting accordingly in the best interest of the Association. 3.1.3. The work of the internal audit service shall embrace the whole internal control system of LHA including all its activities, funded from whatever source. The internal audit service will consider the adequacy of systems and controls necessary to secure propriety, economy, efficiency and effectiveness in all areas. It will seek to confirm that management have taken the necessary steps to achieve these objectives. 3.1.4. The internal auditor will be expected to carry out a rolling programme of internal audit work so that all main aspects of our operations are assessed at least once during the initial three years. 3.1.5. Our current internal audit service consists of 15 days per annum which typically include the following: - Three to Four compliance, assurance and risk managements audits; - Follow up on implementation of previous audit points; - Audit needs are assessed by the Audit and Risk Committee and preparation of an annual plan is prepared by the Internal Auditor and presented to the Audit and Risk Committee for approval, - Internal Audit Reports shall be provided to the Association on completion of work during the year - work likely to be completed in the first 3 quarters of the year with approval sought from Audit and Risk Committee for the reports.

Renewal: Optional 2 year extension

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Public Contracts Scotland |
| Latest notice | https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAY530100 |
| 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 |
| All stages | Tender |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 12 May 2025 |
| Submission deadline | 4 Jul 2025 |
| Future notice date | Not specified |
| Award date | Not specified |
| Contract period | Not specified |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £25,000 |
| Lots value | Not specified |
| Awards value | Not specified |
| Contracts value | Not specified |

## Status

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

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | LOREBURN HOUSING ASSOCIATION |
| Locality | DUMFRIES |
| Post town | Dumfries and Galloway |
| Postcode | DG1 2JB |
| Country | Scotland |
| ITL 1 | TLM Scotland |
| ITL 2 | TLM9 Southern Scotland |
| ITL 3 | TLM92 Dumfries and Galloway |
| Local authority | Dumfries and Galloway |
| Electoral ward | Nith |
| Westminster constituency | Dumfries and Galloway |
| Delivery location | TLM92 Dumfries and Galloway |

## CPV Codes

### Divisions

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

### Codes

- 79210000 - Accounting and auditing services
- 79212000 - Auditing services
- 79212100 - Financial auditing services
- 79212200 - Internal audit services
- 79212300 - Statutory audit services

## Release History

- 12 May 2025 at 00:00 - Tender - PCS Notice - Website Contract Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAY530100

## Documents

- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=MAY530100&idx=1
  19th May 2025 - ITT
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=MAY530100&idx=5
  19th May 2025 - ITT V2
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=MAY530100&idx=2
  12th May 2025 - Appendix 1 - Award Questions
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=MAY530100&idx=3
  12th May 2025 - Appendix 2 - Pricing Schedule
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=MAY530100&idx=4
  12th May 2025 - Appendix 3 - Corporate Plan
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAY530100
  Internal Audit Tender - 1.1. Loreburn Housing Association (LHA), a Registered Social Landlord, is looking for proposals for a comprehensive internal audit service for a period of three years from Financial Years 2025/26 onwards, with a potential to extend this for a further 2 years. The first 3 years will cover the financial years of 2025/26, 2026/27 & 2027/28, with work commencing on or around the 1st of April 2026 for year 2025/26. 1.2. The Internal Audit service will provide the Management Committee of LHA with a view on internal systems and controls, governance arrangements, and risk management by measuring and evaluating their effectiveness in supporting LHA's corporate objectives. In addition, the successful Auditor may be engaged from time to time by LHA to perform ad hoc assignments. 1.3. LHA forms part of the Loreburn Group. There is one associated company of LHA - Dumfries and Galloway Home Limited (DGH) - SC304439.

## Notice URLs

- http://
- http://www.loreburn.org.uk/
- http://www.publiccontractsscotland.gov.uk
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000798569
- https://www.publiccontractsscotland.gov.uk/Search/Search_Switch.aspx?ID=798569
- https://www.publiccontractsscotland.gov.uk/sitehelp/help_guides.aspx

## 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-r6ebe6-0000798569. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000798569.json.