---
title: "Internal Audit Tender"
ocid: "ocds-r6ebe6-0000803760"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000803760"
markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000803760.md"
json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000803760.json"
source: "Public Contracts Scotland"
current_stage: "Award"
buyer: "ALBYN HOUSING SOCIETY LIMITED"
published: "2026-02-03"
---

# Internal Audit Tender

Buyer: ALBYN HOUSING SOCIETY LIMITED  
Current stage: Award  
OCID: ocds-r6ebe6-0000803760

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## Summary

Albyn Housing Society Limited, a registered social landlord based in Invergordon, Ross-shire, is seeking a provider for their Internal Audit services under an open procurement procedure. The tender, titled "Internal Audit Tender," falls under the housing and community amenities industry category and aims to assess the adequacy of internal control systems. This contract spans three years starting from 1st January 2026, offering remote delivery options from Invergordon, Highland. The tender, valued at £75,000, was active as of July 2025 and closed on 7th August 2025, with the award stage commencing on 8th August 2025. Key classifications involved include CPV codes 79212200, 79212000, 79212100, and 79212300, relevant to auditing services.

This tender presents significant opportunities for businesses specialising in internal audit services, particularly those familiar with the operational and regulatory environment of Scottish Registered Social Landlords (RSLs). It caters to providers capable of conducting a comprehensive internal audit over a rolling programme and participating in strategic discussions with the Audit & Risk Management Committee. Large-scale firms or those with solid expertise in financial controls, risk management, and providing independent assurance would find this contract a rewarding opportunity for business growth. Additionally, there is potential for a contract renewal beyond the initial period, extending service provision by up to two further years.

## Notice

Albyn Housing Society Limited is seeking to procure the services of a suitably qualified and experienced Internal Audit services provider to deliver a risk based Internal Audit for an initial period of three year commencing 01 January 2026. Full details of the requirements can be found in the Internal Audit Services Specification document attached to this notice.

### Lot Information

Lot 1

This procurement is for a three year appointment of an Internal Audit Services provider to Albyn Housing Society Limited, a registered social landlord. 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 the Society's internal control system because it measures and evaluates the adequacy and effectiveness of other controls in order that: a) the Board and Leadership team can know the extent to which they may rely on the whole control system; and b) individual managers can know the reliability or otherwise of the systems and controls for which they are responsible. The responsibility for ensuring that appropriate and adequate arrangements are established for internal control rests with management of The Society. The internal auditor will be responsible for conducting an independent appraisal and giving assurance to the Audit & Risk Management Committee on internal control arrangements. It is for management to determine whether to accept and implement recommendations made by the internal auditor or, alternatively, for recognising and accepting the risks resulting from not taking action. The work of the internal audit service shall embrace the whole internal control system of The Society and its subsidiaries 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. 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. Our current internal audit service consists of 37 days per annum which typically include the following: - Six assurance audits; - One key Financials Audit; - Follow up on implementation of previous audit points; - Audit Needs Assessment and preparation of annual plan, completed for Audit & Risk Management Committee to approve for the forthcoming year; - Annual Report; and - Audit Contract Management. It is on the above basis that bidders should tender. The internal audit service may also conduct any special reviews requested by the Board or Leadership Team provided such reviews do not compromise their objective independence or the achievement of their plan to audit the internal control system. These will be in addition to the annual programme of work. The Society has responsibility for the prevention, detection and investigation of irregularities, including fraud and corruption. The internal auditor should make arrangements to be informed, as soon as possible, of all suspected or discovered fraud. The internal auditor should consider any implications in relation to the internal control system and recommend to management the action it should take to strengthen systems and controls. Where the internal auditor becomes aware of fraud or irregularity the Executive Director of Group Services or Chair of the Audit & Risk Management Committee should be informed in order to agree on the further action to be taken. The internal auditor will be responsible for providing relevant, reliable and sufficient evidence of the adequacy and effectiveness of internal control arrangements and making recommendations for improvements to current practice. The internal auditor will be expected to attend Audit & Risk Management Committee meetings where internal audit issues are being discussed. There are usually four Audit & Risk Management Committee meetings a year. Attendance can be via MS Teams or similar medium with prior agreement. The Society is seeking a provider that is fully familiar with the operating experience and regulatory issues faced by Scottish RSLs.

Renewal: Additional two years of service provision subject to agreement

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Public Contracts Scotland |
| Latest notice | https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=FEB548607 |
| 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 | 3 Feb 2026 |
| Submission deadline | 7 Aug 2025 |
| Future notice date | Not specified |
| Award date | 28 Aug 2025 |
| Contract period | 1 Jan 2026 - 31 Mar 2029 |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £75,000 |
| Lots value | £75,000 |
| Awards value | Not specified |
| Contracts value | £19,980 |

## Status

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

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | ALBYN HOUSING SOCIETY LIMITED |
| Locality | ROSS-SHIRE |
| Post town | Inverness |
| Postcode | IV18 0DL |
| Country | Scotland |
| ITL 1 | TLM Scotland |
| ITL 2 | TLM2 Highlands and Islands |
| ITL 3 | TLM20 Highlands and Islands |
| Local authority | Highland |
| Electoral ward | Cromarty Firth |
| Westminster constituency | Caithness, Sutherland and Easter Ross |
| Delivery location | TLM6 Highlands and Islands |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 1 |
| Supplier names | WBG SERVICES |

## CPV Codes

### Divisions

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

### Codes

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

## Release History

- 3 Feb 2026 at 00:00 - Award - PCS Notice - Website Contract Award Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=FEB548607
- 8 Jul 2025 at 00:00 - Tender - PCS Notice - Website Contract Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=JUL534218

## Documents

- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=JUL534218&idx=6
  11th July 2025 - This document sets out the current strategic risk register for the Society in 2025/26
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=JUL534218&idx=1
  8th July 2025 - Internal Audit Services Tender - 2026/27
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=JUL534218&idx=2
  8th July 2025 - Method Statement - Provider Response Schedule
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=JUL534218&idx=3
  8th July 2025 - Annual Report
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=JUL534218&idx=4
  8th July 2025 - Financial Statements
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=JUL534218&idx=5
  8th July 2025 - Organisation Chart
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=JUL534218
  Internal Audit Tender - Albyn Housing Society Limited is seeking to procure the services of a suitably qualified and experienced Internal Audit services provider to deliver a risk based Internal Audit for an initial period of three year commencing 01 January 2026. Full details of the requirements can be found in the Internal Audit Services Specification document attached to this notice.
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=FEB548607
  Internal Audit Tender - Albyn Housing Society Limited is seeking to procure the services of a suitably qualified and experienced Internal Audit services provider to deliver a risk based Internal Audit for an initial period of three year commencing 01 January 2026. Full details of the requirements can be found in the Internal Audit Services Specification document attached to this notice.

## Notice URLs

- http://
- http://www.albynhousing.org.uk
- http://www.publiccontractsscotland.gov.uk
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000803760
- https://www.publiccontractsscotland.gov.uk

## 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-r6ebe6-0000803760. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000803760.json.