Internal Audit Services

The Scottish Parliamentary Corporate Body (SPCB) requires a Contractor to assist the SPCB’s Head of Internal Audit and the independent Officeholders supported by the SPCB to deliver a high quality independent and risk-based internal audit and assurance service in line with the requirements of the Global Internal Audit Standards (GIAS) as they apply in the UK Public Sector.

The Scottish Parliamentary Corporate Body (SPCB) requires a Contractor to assist the SPCB’s Head of Internal Audit and the independent Officeholders supported by the SPCB to deliver a high quality independent and risk-based internal audit and assurance service in line with the requirements of the Global Internal Audit Standards (GIAS) as they apply in the UK Public Sector.

As directed by the SPCB or Officeholders, the Contractor will assist in scoping and planning specific internal audit assignments within annual internal audit plans, perform audit fieldwork and prepare internal audit reports.

The SPCB is an accredited Living Wage Employer and recognises pay as a clear way that an employer can demonstrate a commitment to

their workforce, helping tackle in-work poverty alongside wider Fair Work First criteria. Therefore, it is a requirement of this Contract that the Contractor will pay staff that are involved in the delivery of the Services under this Contract a minimum of the Real Living Wage.

Please note there are minimum requirements concerning Cyber Security for this contract to which a pass/fail marking will apply. Tenderers

will be required to complete a Cyber Security Supplier Assurance Questionnaire. The questionnaire will be aligned to a Cyber Risk Profile that has been established for the contract which is moderate, based on the Contracting Authority’s assessment of cyber risk. For this contract, minimum requirements also include the holding of Cyber Essentials Plus (or equivalent). Further details are set out in the procurement documents. A contract condition for this procurement requires the Tenderer to comply with the minimum cyber security requirements.

The Contracting Authority does not intend to include a sub-contract clause as part of community benefits (as per Section 25 of the

Procurement Reform (Scotland) Act 2014) in this contract for the following reason:

Due to the nature of this requirement, the sub contracting element will be minimal.

Community benefits are included in this requirement. For more information see:

https://www.gov.scot/policies/public-sector-procurement/community-benefits-in-procurement/

A summary of the expected community benefits has been provided as follows:

Although not mandatory, the tenderer is expected to consider what Community benefits it can achieve as part of the service delivery for Internal Audit Services. Full details can be found within the tender ITT documentation.

The tenderer is expected to provide an example of an internal audit assignment carried out for a public body within the last three (3) years in each of the following areas:

General Assurance.

Digital / Cyber audits.

Full details of the requirement can be found within the experience section of the SPD on PCS-T.