--- title: "Internal Audit Services 2026" ocid: "ocds-r6ebe6-0000844197" canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000844197" markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000844197.md" json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000844197.json" source: "Public Contracts Scotland" current_stage: "Tender" buyer: "Kingdom Housing Association Limited" published: "2026-10-05" --- # Internal Audit Services 2026 Buyer: Kingdom Housing Association Limited Current stage: Tender OCID: ocds-r6ebe6-0000844197 [View canonical contract page](https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000844197) [Download OCDS JSON](https://d3tenders.com/contract/ocds-r6ebe6-0000844197.json) ## Summary Kingdom Housing Association Limited is buying internal audit services for the Kingdom Group of Companies. The work provides independent, risk-based assurance on the effectiveness of governance, risk management and internal controls across Kingdom Housing Association Limited, Kingdom Support and Care, and Kingdom Initiatives. Coverage includes corporate governance, finance, human resources, new-build development, housing services, and asset management, repairs and maintenance. This is a professional audit and assurance service (CPV 79212200), delivered in Glenrothes, Fife. The requirement spans housing and care activities as well as development and property operations, so suppliers should be able to audit a range of organisational functions rather than a single financial area. The buyer invited tenders through an open procedure. The requirement is arranged as one lot. The tender submission deadline was 6 November 2026 at 15:00 UTC; the award period was due to begin at that time. The initial contract term is four years, with an optional 12-month extension at the Association’s discretion, for a maximum term of five years. The estimated contract value is £70,000. The tender prohibits variant bids and requires electronic submission in English. Economic selection criteria and minimum requirements are set out in the Single Procurement Document. The process requires tenderers to provide the names and qualifications of staff assigned to the contract. Electronic payment is available and electronic invoicing is permitted. This opportunity is suited to an internal audit provider able to deliver independent, risk-based assurance across a housing group with associated support and care and development operations. Relevant capability includes assessing governance, risk management and internal controls, alongside practical audit experience in finance, human resources, housing services, new-build development, and property asset management, repairs and maintenance. Suppliers will need staff with appropriate qualifications and the capacity to cover this varied portfolio over a multi-year engagement. The quality assessment includes a requirement for bidders to set out proposed community benefits, so providers should be able to develop and evidence suitable benefits as part of their offer. A single-lot arrangement means the scope is competed as one integrated service rather than divided into separate functional packages. ## Notice The Kingdom Group of Companies, through the parent organisation, Kingdom Housing Association Limited, invites tenders for the provision of internal audit services for an initial period of four years, with an option to extend for a further one year at the Association's discretion. The service will provide independent, risk-based assurance on the effectiveness of the Association's governance, risk management and internal controls across the Kingdoms services. ### Lot Information Lot 1 The requirement is for internal audit services covering the work of Kingdom Housing Association Limited, Kingdom Support and Care, and Kingdom Initiatives, including, but not limited to, the following areas: Corporate governance Finance Human resources Development (new build) Housing services Asset management, repairs and maintenance Renewal: Initial term of four years, with an optional 12-month extension at the Association's discretion, giving a maximum total duration of five years (60 months). ## Key Details | Field | Value | | --- | --- | | Publication source | Public Contracts Scotland | | Latest notice | https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=OCT565954 | | 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 | 5 Oct 2026 | | Submission deadline | 6 Nov 2026 | | Future notice date | Not specified | | Award date | Not specified | | Contract period | Not specified | | Recurrence | Not specified | ## Values | Field | Value | | --- | --- | | Tender value | £70,000 | | 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 | Kingdom Housing Association Limited | | Locality | GLENROTHES | | Postcode area | Kirkcaldy | | Postcode | KY6 2DA | | Country | Scotland | | ITL 1 | TLM Scotland | | ITL 2 | TLM0 Eastern Scotland | | ITL 3 | TLM01 Clackmannanshire and Fife | | Local authority | Fife | | Electoral ward | Glenrothes West and Kinglassie | | Westminster constituency | Glenrothes and Mid Fife | | Delivery location | TLM Scotland, TLM72 Clackmannanshire and Fife, TLM77 Perth and Kinross, and Stirling | ## CPV Codes ### Divisions - 79 - Business services: law, marketing, consulting, recruitment, printing and security ### Codes - 79212200 - Internal audit services ## Release History - 5 Oct 2026 at 01:00 - Tender - PCS Notice - Website Contract Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=OCT565954 ## Documents - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=OCT565954 Internal Audit Services 2026 - The Kingdom Group of Companies, through the parent organisation, Kingdom Housing Association Limited, invites tenders for the provision of internal audit services for an initial period of four years, with an option to extend for a further one year at the Association's discretion. The service will provide independent, risk-based assurance on the effectiveness of the Association's governance, risk management and internal controls across the Kingdoms services. ## Notice URLs - http://www.kingdomhousing.org.uk - https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000844197 - https://www.gov.scot/policies/public-sector-procurement/community-benefits-in-procurement/ - https://www.pa.web.scotcourts.gov.uk/ - https://www.publiccontractsscotland.gov.uk/ - https://www.publiccontractsscotland.gov.uk/ESPD/ESPD_Download.aspx?id=844197 - https://www.publiccontractsscotland.gov.uk/Search/Search_Switch.aspx?ID=844197 - 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-r6ebe6-0000844197. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000844197.json.