--- title: "Provision of Internal Audit Services" ocid: "ocds-r6ebe6-0000821833" canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000821833" markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000821833.md" json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000821833.json" source: "Public Contracts Scotland" current_stage: "Award" buyer: "AUDIT SCOTLAND" published: "2026-05-26" --- # Provision of Internal Audit Services Buyer: AUDIT SCOTLAND Current stage: Award OCID: ocds-r6ebe6-0000821833 [View canonical contract page](https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000821833) [Download OCDS JSON](https://d3tenders.com/contract/ocds-r6ebe6-0000821833.json) ## Summary The public procurement process conducted by Audit Scotland involves the "Provision of Internal Audit Services," classified under the services category. The services were procured through an open procedure, completed with a contract awarded on 26th May 2026. The main location for the execution of the contract is Edinburgh, within the UKM region. The procurement process reached the award stage, concluding with an active contract signed on 12th May 2026, valued at £137,500 GBP. The process followed the open method procedure, promoting transparency and fair competition. All submissions were required electronically by the deadline of 26th February 2026. This tender offers significant opportunities for small to medium enterprises (SMEs) specialising in auditing services, particularly those capable of complying with industry standards such as the Global Internal Audit Standards (GIAS). Engaging in such procurement processes can foster significant business growth through securing work with high-profile public bodies like Audit Scotland. Companies involved in or aspiring to serve the public sector audit arena stand to benefit, expanding their portfolio and establishing credibility within the industry. The structured nature of the tender and the requirement for electronic submissions may enhance operational efficiency for participating businesses. ## Notice 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. ## Key Details | Field | Value | | --- | --- | | Publication source | Public Contracts Scotland | | Latest notice | https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAY556590 | | 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 | SME | | All stages | Tender, Award | ## Dates | Field | Value | | --- | --- | | Publication date | 26 May 2026 | | Submission deadline | 26 Feb 2026 | | Future notice date | Not specified | | Award date | 12 May 2026 | | Contract period | Not specified | | Recurrence | Not specified | ## Values | Field | Value | | --- | --- | | Tender value | £15,000 | | Lots value | £150,000 | | Awards value | Not specified | | Contracts value | £137,500 | ## Status | Field | Value | | --- | --- | | Tender status | Complete | | Lots status | Complete | | Awards status | Not specified | | Contracts status | Active | ## Buyer | Field | Value | | --- | --- | | Main buyer | AUDIT SCOTLAND | | Locality | EDINBURGH | | Post town | Edinburgh | | Postcode | EH3 9DN | | 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 | City Centre | | Westminster constituency | Edinburgh East and Musselburgh | | Delivery location | TLM Scotland | ## 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 - 79212200 - Internal audit services ## Release History - 26 May 2026 at 00:00 - Award - PCS Notice - Website Contract Award Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAY556590 - 28 Jan 2026 at 00:00 - Tender - PCS Notice - Website Contract Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=JAN548191 ## Documents - https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=JAN548191&idx=8 18th February 2026 - Mandatory Minimum Standard Requirements - https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=JAN548191&idx=7 28th January 2026 - Audit Scotland - Terms and Conditions for the Purchase of Goods and Services - https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=JAN548191&idx=1 28th January 2026 - Audit Scotland risk register - https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=JAN548191&idx=2 28th January 2026 - Provision of Internal Audit Services specification - https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=JAN548191&idx=3 28th January 2026 - ITT internal Audit IAS26 - https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=JAN548191&idx=4 28th January 2026 - Form of Tender - https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=JAN548191&idx=5 28th January 2026 - Joint controller agreement - https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=JAN548191&idx=6 28th January 2026 - AS_TCs_Data_Processors_Schedule_2024 - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=JAN548191 Provision of Internal Audit Services - Provision of Internal Audit Services - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAY556590 Provision of Internal Audit Services - Provision of Internal Audit Services ## Notice URLs - http:// - http://www.audit-scotland.gov.uk - http://www.publiccontractsscotland.gov.uk - https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000821833 ## 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-r6ebe6-0000821833. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000821833.json.