Internal & External Audit Services (NOE.0211)
07/06/2019 - 06/06/2023
NOE CPC Reference: NOE.0211
Immediately available and free to access, this framework provides access to external audit, internal audit and counter fraud services under one easy to use framework.
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This agreement has been developed to bring both internal and external audit and counter fraud services together into one easy to use framework, guaranteeing an efficient service that is value for money for the NHS and other public sector organisations.
Offering both direct award and further competition, this framework also provides customers with access to auditors who specialise in Information Management & Technology (IM&T) audits.
- Access to external audit, internal audit and counter fraud services under one framework
- Provision of specialist Information Management and Technology (IM & T) audit within Lot 2 internal audit and counter fraud
- Documentation to support contracting authorities including further competition templates, example questions, pricing schedules and evaluation criteria
- Standards terms and conditions for all suppliers
- Framework rates per skill mix capped for four years which can be reduced through the further competition process.
The Provision of Internal and External Audit Services framework is divided into two Lots.
Lot 1 – External Audit Services
External (Statutory) Audit Services must meet the requirements of the National Audit Office Code of Audit Practice and deliver assurance to all key stakeholders, including, but not limited to, the following:
• To be satisfied that the accounts comply with the directions provided by the relevant participating organisation and covering all activities of the specific organisation’s status, e.g. that the accounts comply with the NHS Foundation Trust Annual Reporting Manual.
• To be satisfied that the accounts comply with the requirements of all other provisions contained in or having effect under any enactments which are applicable to the accounts.
• To be satisfied that proper practices have been observed in compiling the accounts.
• To be satisfied that proper arrangements have been made for securing economy, efficiency and effectiveness in the use of resources
• To comply with the National Audit Office Code of Audit Practice
• To consider the issue of a public interest report
• To certify the completion of audit
• To express an opinion on the accounts
• To refer the matter to NHSI (where applicable, or other relevant regulatory body) when an NHS Foundation Trust (or an officer or director of an NHS Foundation Trust), makes, or is about to decide involving potentially unlawful expenditure or takes, or is about to take, potentially unlawful action.
Additionally, where external audit services are to be delivered to NHS Trusts, CCG’s and other local
government and health bodies under the arrangements established in the Local Audit and Accountability Act 2014, suppliers must be licenced and registered with a recognised supervisory body (RSB) by the Financial Reporting Council (FRC). The two RSBs for local audit in England are
• Institute of Chartered Accountants in England and Wales (ICAEW); and
• Institute of Chartered Accountants in Scotland (ICAS)
Lot 2 – Internal Audit & Counter Fraud
This covers the delivery of an efficient and value-for-money Internal Audit and Counter Fraud Service that meets the regulatory and mandatory standards and best practice guidance for the NHS and wider health sector. Services will be delivered against a consistent set of NHS Standards including but not limited to:
• NHS Internal Audit Standards April 2011 (published July 2012)
• Public Sector Internal Audit Standards 2013 (updated 31st August 2017)
• The International Standards of the Chartered Institute of Internal Auditors
• Guidance produced by the NHSCFA for Local Counter Fraud Specialists Internal Auditors will be required to provide internal audit services that will help authorities to achieve their objectives through a disciplined approach to evaluation and contribute to the improvement of governance, risk management and control processes.
• Objectively review an organisation’s business processes
• Evaluate the efficacy of risk management procedures in place
• Protect against fraud and theft of the organisation’s assets
• Ensure that the organisation is complying with relevant laws and statutes
• Make recommendations on how to improve internal controls and governance processes.
In relation to counter fraud, auditors will be required to support authorities to meet the NHS CFA Standards (2019/20) and any subsequent standards by seeking to minimise the risk of corruption and fraud through the provision of their local counter fraud specialists and expertise.
- 360 Assurance
- Audit Yorkshire
- BDO LLP
- CW Audit Services
- Deloitte LLP
- Ernst & Young LLP
- Grant Thornton LLP
- KPMG LLP
- Mazars LLP
- TIAA Ltd.