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Financial Memorandum and Internal Audit

Bob Gould made this Freedom of Information request to The Robert Gordon University

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Dear The Robert Gordon University,

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

Lynne Price (sms), The Robert Gordon University

Dear Applicant
This is to acknowledge receipt of your recent request for information from the University under the Freedom of Information (Scotland) Act 2002, it is being dealt with and you will hear from us shortly.

Please note that all subsequent correspondence with the University should be emailed to [RGU request email] as this mailbox is monitored in my absence.

Kind regards

Lynne Price

On behalf of:

Keith Gordon Fraser
University Records Manager & Information Compliance Officer
Records Management
The Robert Gordon University
Schoolhill, Aberdeen AB10 1FR
Tel: 01224 262882

Web: http://www.rgu.ac.uk, Email: [email address]

Lynne Price
PA to Andrew McCreath
Executive Director, IT & Communications
Robert Gordon University,
ICRGU, FHSC,
Garthdee Road
Aberdeen, AB10 7QG

Tel: 01224 262750
Email: [email address]

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Dear Mr Gould
 
FOI Request 250515-1 Internal Audit
 
Please find in Blue below the University's response to your recent request
for information under the Freedom of Information (Scotland) Act 2002; my
apologies for the slight delay in responding to you, this was due to the
absence of a key member of the staff.
 
University’s response (in Blue) authorised by the Director of Finance
 
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.
 
The Robert Gordon University’s structure is not as outlined in your
request, and we do not have an ‘in house’ Internal Audit Service, or
department, and therefore no ‘Head of Internal Audit’ or annual report
produced by this person. The internal audit function is contracted out,
and at present this service has been provided since 2014/15 by PWC Price
Waterhouse Coopers [1]http://www.pwc.co.uk
 
The University has no information on file about the qualifications of the
various auditors who undertake work for us, or whether or not they are
members of the CIIA. I am required therefore to give you notice under s.17
of the Act that we do not hold the information requested
 
Our previous service providers were as follows:
 
Deloitte Touche [2]http://www2.deloitte.com/uk/en.html  2006/07 & 2008/09
 
Mazars [3]http://www.mazars.co.uk 2009/10; 2010/11; 2012/13; and 2013/14
 
Details of University Audit can be found on our external web site at
[4]http://www.rgu.ac.uk/about/governance/co...
 
Information presented to the University’s Audit Committee by the
contracted supplier is subject to strict confidentiality clauses with the
respective audit firms, and are not therefore generally released to the
Public domain via the University’s webs site. Given that our internal
audit arrangements differ from those outlined in your request please let
me know under s 1 (3) of the Act if you would like to receive redacted
versions of this information and I’ll seek this for you. Thank you.
 
If you are dissatisfied with the University’s handling of your request for
information under the Act, you have 40 days from the date of our response
to request a formal review of our decision.  However, you are encouraged
to contact me in the first instance, to determine if I can resolve your
concerns informally as this may lead to a quicker resolution of your
complaint than a formal appeal. 
 
If you remain dissatisfied after contacting me, you may  ask for an
internal review of the University’s handling of your request; please refer
to the Review Procedure at [5]http://tinyurl.com/oubzr9 for further
information.
 
All complaints regarding requests for information will be handled in
accordance with this procedure. Any request should be put in writing and
should be sent to Mr Andrew McCreath, Executive Director for Information
Technology, at the address provided below.
 
The request should:
 
(a) detail your request for a review of our decision to be undertaken;
 
(b) describe the nature of your original request; and
 
(c) explain the reasons why you are dissatisfied with our response. 
 
ITS
ICRGU building
The Robert Gordon University,
Aberdeen AB10 7QE
 
Email [6][email address].
 
If you remain dissatisfied with how your request for information has been
dealt with, you also have the right to apply to the Scottish Information
Commissioner for a decision as to whether we have handled your request
properly. 
 
Information relating to your right to seek review is available from the
Scottish Information Commissioner's web page at:
 
[7]http://www.itspublicknowledge.info/faqs.... or by contacting the
Scottish Information Commissioner's Office at the following address:
 
 
Scottish Information Commissioner, 
Kinburn Castle, 
Doubledykes Road, St Andrews, 
Fife KY16 9DS 
 
Telephone: 01334 464610 
Fax: 01334 464611 
E-mail: [8][email address]
Website: [9]www.itspublicknowledge.info
 
This concludes the University’s response to your enquiry.
 
Yours sincerely
 
Keith Gordon Fraser
University Records Manager & Information Compliance Officer
The Robert Gordon University
Schoolhill, Aberdeen AB10 1FR
Tel: 01224 262882
 
Web: [10]http://www.rgu.ac.uk, Email: [11][RGU request email]
 
 
 
 
  ________________________________  
Robert Gordon University is the top university for graduate jobs in the UK
HESA 4 July 2013
Robert Gordon University, a Scottish charity registered under charity
number SC 013781.

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References

Visible links
1. http://www.pwc.co.uk/
2. http://www2.deloitte.com/uk/en.html
3. http://www.mazars.co.uk/
4. http://www.rgu.ac.uk/about/governance/co...
5. http://tinyurl.com/oubzr9
6. mailto:[email address]
7. http://www.itspublicknowledge.info/faqs....
8. mailto:[email address]
9. http://www.itspublicknowledge.info/
10. http://www.rgu.ac.uk/
11. mailto:[RGU request email]

We don't know whether the most recent response to this request contains information or not – if you are Bob Gould please sign in and let everyone know.