SFC Financial Memorandum and Internal Audit

Bob Gould made this Freedom of Information request to University of Glasgow

This request has been closed to new correspondence from the public body. Contact us if you think it ought be re-opened.

Gwrthodwyd y cais gan University of Glasgow.

Dear University of Glasgow,

According to the Financial Memorandum between HEIs and the Scottish Funding Council The head of internal audit (for each institution) must produce an annual report for the governing body on its activities during the year. The report must include an opinion on the adequacy and effectiveness of the institution’s risk management, internal control, and governance. The report must be presented to the institution’s audit committee and a copy sent to SFC.

1. Please therefore tell me who is/was the Head of Internal Audit for the years 2006-2014 in each of those years?
2. Who is the current Head of Internal Audit?
3. Please provide copies of the Head of Internal Audit’s annual report for each of the above years as presented to the audit committee and SFC
4. The Financial Memorandum also states that ‘The institution must have in place an effective internal audit service. The operation and conduct of the internal audit service must conform to the professional standards of the Chartered Institute of Internal Auditors’. Please provide details of how the Internal Audit Service is set up to conform to this requirement. Please tell me the names of all the members of the Audit Service currently and in each of the years in question.
5. Please provide details of the qualifications of the Head of Internal Audit and members of the Internal Audit Service , and particularly if in each case they are members of, or hold qualifications from, the Chartered Institute of Internal Auditors.

Yours faithfully,

Bob Gould

FOI Office, University of Glasgow

1 Atodiad

Dear Mr Gould,

Further to your Freedom of Information request, dated 17 February 2015 timed 14:02 hours, please find a letter of acknowledgement attached.

You will find that the University's acknowledgement of your information request is in PDF (Portable Document Format) file(s) attached to this email.

The PDF file format is used for electronic distribution because it preserves the look and feel of the original document complete with fonts, colours, images, and layout. To open a PDF file you can download a free program called Acrobat Reader and install it onto your computer by clicking on to the following URL:

http://www.adobe.co.uk/products/acrobat/...

Yours sincerely,

Data Protection and Freedom of Information Office

Direct Line: +44 (0)141 330 2523
Fax: 0141 330 3742

Gilbert Scott Building
University of Glasgow
University Avenue
Glasgow G12 8QQ

The University of Glasgow, charity number SC004401

FOI Office, University of Glasgow

Dear Mr Gould,

We apologise for the delay in responding to your FOISA request noted above.

We are presently collating a response to your request and will contact you as soon as this has been completed.

Yours sincerely


Data Protection and Freedom of Information Office

Direct Line: +44 (0)141 330 2523
Fax: +44 (0)141 330 3742
Email: [University of Glasgow request email]

Gilbert Scott Building
University of Glasgow
University Avenue
Glasgow G12 8QQ

The University of Glasgow, charity number SC004401

FOI Office, University of Glasgow

Dear Mr Gould,

We apologise for the continued delay in responding to your FOISA request noted above.

We are presently collating a response to your request and will contact you as soon as this has been completed.

Yours sincerely


Data Protection and Freedom of Information Office

Direct Line: +44 (0)141 330 2523
Fax: +44 (0)141 330 3742
Email: [University of Glasgow request email]

Gilbert Scott Building
University of Glasgow
University Avenue
Glasgow G12 8QQ

The University of Glasgow, charity number SC004401

FOI Office, University of Glasgow

5 Atodiad

Dear Mr Gould,

With apologies for the delay, please find attached the University's response to your Freedom of Information (Scotland) Act 2002 request dated 17 February 2015 timed 14:02 hours.

You will find that the University's response to your information request is in PDF (Portable Document Format) file(s) attached to this email.

The PDF file format is used for electronic distribution because it preserves the look and feel of the original document complete with fonts, colours, images, and layout. To open a PDF file you can download a free program called Acrobat Reader and install it onto your computer by clicking on to the following URL:

http://www.adobe.co.uk/products/acrobat/...

Yours sincerely,

Data Protection and Freedom of Information Office

Direct Line: +44 (0)141 330 2523
Fax: 0141 330 3742

Gilbert Scott Building
University of Glasgow
University Avenue
Glasgow G12 8QQ

The University of Glasgow, charity number SC004401

Dear University of Glasgow,

Please pass this on to the person who conducts Freedom of Information reviews.

I am writing to request an internal review of University of Glasgow's handling of my FOI request 'SFC Financial Memorandum and Internal Audit'.

I note in refusing to provide significant portions of public interest inforfamationyour comments as follows:

The University of Glasgow considers disclosure of Appendix 2 (page 10) of PwC’s Internal Audit Annual Report 2013/14 would be likely to prejudice substantially the commercial interests of PwC as the information relates to a unique methodology
used by PwC.

In addition, the University of Glasgow considers disclosure of Deloitte’s Internal Audit Annual Reports for the years 2009 - 2014 would be likely to prejudice substantially the commercial interests of Deloitte as it could adversely affect Deloitte’s relationships with potential and existing clients. Release of Deloitte’s reports would be likely to cause concern amongst their public authority clients over the confidential status of their internal audit reports.

In view of the Scottish HE Code of Good Governance which states inter alia that

"..the Institution has in place appropriate arrangements for engaging with the public and the wider communities which it serves", I would request a review of the response, and an explanation of how good, transparent, open governance is served by hiding behind a Private Sector code of confidence by a body in receipt of hundreds of £millions of public funds - particularly in the area of audit which is meant to provide public accountability.

Has Glasgow University lost its sense of irony?

A full history of my FOI request and all correspondence is available on the Internet at this address: https://www.whatdotheyknow.com/request/s...

Yours faithfully,

Bob Gould

FOI Office, University of Glasgow

1 Atodiad

Dear Mr Gould,

Further to your Freedom of Information Request for a Review, dated 25 May 2015 timed 09:55 hours, please find letter of acknowledgement attached.

You will find that the University's acknowledgement of your Request for a Review is in PDF (Portable Document Format) file(s) attached to this email.

The PDF file format is used for electronic distribution because it preserves the look and feel of the original document complete with fonts, colours, images, and layout. To open a PDF file you can download a free program called Acrobat Reader and install it onto your computer by clicking on to the following URL:

http://www.adobe.co.uk/products/acrobat/...

Yours sincerely,

Data Protection and Freedom of Information Office

Direct Line: +44 (0)141 330 2523
Fax: 0141 330 3742

Gilbert Scott Building
University of Glasgow
University Avenue
Glasgow G12 8QQ

The University of Glasgow, charity number SC004401

FOI Reviews, University of Glasgow

1 Atodiad

Please find attached a response to the above review.

FOI Office, University of Glasgow

2 Atodiad

Dear Mr Gould,

Please find attached an additional response to your Freedom of Information (Scotland) Act 2002 request dated 17 February 2015 timed 14:02 hours.

You will find that the University's response to your information request is in PDF (Portable Document Format) file(s) attached to this email.

The PDF file format is used for electronic distribution because it preserves the look and feel of the original document complete with fonts, colours, images, and layout. To open a PDF file you can download a free program called Acrobat Reader and install it onto your computer by clicking on to the following URL:

http://www.adobe.co.uk/products/acrobat/...

Yours sincerely,

Data Protection and Freedom of Information Office

Direct Line: +44 (0)141 330 2523
Fax: 0141 330 3742

Gilbert Scott Building
University of Glasgow
University Avenue
Glasgow G12 8QQ

The University of Glasgow, charity number SC004401