---
title: "IT and General Audit Services"
ocid: "ocds-r6ebe6-0000818237"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000818237"
markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000818237.md"
json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000818237.json"
source: "Public Contracts Scotland"
current_stage: "Award"
buyer: "SCOTTISH ENTERPRISE"
published: "2026-03-25"
---

# IT and General Audit Services

Buyer: SCOTTISH ENTERPRISE  
Current stage: Award  
OCID: ocds-r6ebe6-0000818237

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[Download OCDS JSON](https://d3tenders.com/contract/ocds-r6ebe6-0000818237.json)

## Summary

Scottish Enterprise is coordinating an open procurement process for the establishment of a framework aimed at providing shared internal audit services, focusing primarily on IT and digital requirements, with some non-IT audit activities also included. The procurement falls under the services category and is targeted towards entities in the Economic Affairs industry. The contract, valued at £495,000, is set to commence on 1 April 2026, covering locations across the UKM region. The procurement stage has moved to the award phase as of 25 March 2026, following an open procedure, and the contract was signed with the supplier, Ernst & Young LLP, on 20 March 2026.

This tender offers significant opportunities for businesses in the audit services sector, particularly those with expertise in IT and digital audits. The framework agreement structure allows businesses to engage with multiple organisations, including Skills Development Scotland, Highlands and Islands Enterprise, South of Scotland Enterprise, and the Scottish Funding Council. Ideal contenders for this opportunity would be medium to large-scale audit firms with capabilities in both IT and non-IT audit activities, eager to partake in a broad service delivery model. Moreover, businesses that can address climate change challenges and meet technical selection criteria will find themselves well-positioned to compete effectively.

## Notice

Scottish Enterprise (SE) are looking to put in place a new framework for the provision of a shared internal audit service to cover IT and digital requirements. A limited amount of non-IT audit activity supporting the existing internal resource may also be required through this framework (including for example forensic accounting, assurance audit reviews and investigatory audit reviews). The framework is expected to commence on 1 April 2026

### Lot Information

Lot 1

Scottish Enterprise (SE) are looking to put in place a new framework for the provision of a shared internal audit service to cover IT and digital requirements. A limited amount of non-IT audit activity supporting the existing internal resource may also be required through this framework (including for example forensic accounting, assurance audit reviews and investigatory audit reviews). SE's Digital and IT services are delivered through a combination of internal resource and through a shared service delivery model provided by Enterprise IS (EIS). The shared service is delivered across four organisations - SE, Skills Development Scotland, Highlands and Islands Enterprise and South of Scotland Enterprise with Scottish enterprise as the lead procurement partner. One additional partner, Scottish Funding Council, will have access to the services delivered via the framework via a call-off mechanism should they require to do so. The framework is anticipated to commence on 1 April 2026 for an initial term of three years, with the option to extend for a further year.. Economic operators may be excluded from this competition if they are in any of the situations referred to in Regulation 58 of the Public Contracts (Scotland) Regulations 2015.

Renewal: The framework is anticipated to commence on 1 April 2026 for an initial term of three years, with an estimated value in the region of GBP350,000 to GBP375,000 (excluding VAT). Following this period, SE reserves the right to extend the framework for a further one-year term, with an additional estimated value of GBP84,000 to GBP120,000 (excluding VAT).

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Public Contracts Scotland |
| Latest notice | https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAR552446 |
| Notice type | OJEU - F3 - Contract Award Notice |
| Procurement type | Framework |
| 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 | 25 Mar 2026 |
| Submission deadline | 29 Jan 2026 |
| Future notice date | Not specified |
| Award date | 20 Mar 2026 |
| Contract period | Not specified |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £495,000 |
| Lots value | £495,000 |
| Awards value | Not specified |
| Contracts value | £495,000 |

## Status

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

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | SCOTTISH ENTERPRISE |
| Additional buyers | CLYDE GATEWAY URC; HIGHLANDS AND ISLANDS ENTERPRISE; SCOTTISH FUNDING COUNCIL; SCOTTISH GOVERNMENT; SKILLS DEVELOPMENT SCOTLAND LTD; SOUTH OF SCOTLAND ENTERPRISE AGENCY |
| Locality | GLASGOW |
| Post town | Glasgow |
| Postcode | G2 6HQ |
| Country | Scotland |
| ITL 1 | TLM Scotland |
| ITL 2 | TLM3 West Central Scotland |
| ITL 3 | TLM32 Glasgow City |
| Local authority | Glasgow City |
| Electoral ward | Anderston/City/Yorkhill |
| Westminster constituency | Glasgow North |
| Delivery location | TLM Scotland |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 1 |
| Supplier names | ERNST & YOUNG LLP (EY |

## CPV Codes

### Divisions

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

### Codes

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

## Release History

- 25 Mar 2026 at 00:00 - Award - OJEU - F3 - Contract Award Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAR552446
- 18 Dec 2025 at 00:00 - Tender - OJEU - F2 - Contract Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=DEC546035

## Documents

- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=DEC546035&idx=5
  23rd December 2025 - Invitation to Tender
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=DEC546035&idx=6
  23rd December 2025 - Invitation to Tender - V2
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=DEC546035&idx=2
  18th December 2025 - Appendix 2
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=DEC546035&idx=3
  18th December 2025 - Climate Change template
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=DEC546035&idx=4
  18th December 2025 - CEST outcome
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=DEC546035&idx=1
  18th December 2025 - Appendix 1
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=DEC546035
  IT and General Audit Services - Scottish Enterprise (SE) are looking to put in place a new framework for the provision of a shared internal audit service to cover IT and digital requirements. A limited amount of non-IT audit activity supporting the existing internal resource may also be required through this framework (including for example forensic accounting, assurance audit reviews and investigatory audit reviews). The framework is expected to commence on 1 April 2026
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAR552446
  IT and General Audit Services - Scottish Enterprise (SE) are looking to put in place a new framework for the provision of a shared internal audit service to cover IT and digital requirements. A limited amount of non-IT audit activity supporting the existing internal resource may also be required through this framework (including for example forensic accounting, assurance audit reviews and investigatory audit reviews). The framework is expected to commence on 1 April 2026

## Notice URLs

- http://
- http://www.gov.scot/Topics/Government/Procurement/Selling/supplier-enquiries
- http://www.hie.co.uk
- http://www.publiccontractsscotland.gov.uk
- http://www.scotland.gov.uk
- http://www.scottish-enterprise.com/
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000818237
- https://www.scotcourts.gov.uk/the-courts/court-locations/glasgow-sheriff-court-and-justice-of-the-peace-court
- https://www.scottish-enterprise.com/help/contact-us

## 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-r6ebe6-0000818237. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000818237.json.