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SFC Financial Memorandum and Internal Audit

Bob Gould made this Freedom of Information request to University of the Highlands and Islands

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Dear University of the Highlands and Islands,

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

Roger Sendall, University of the Highlands and Islands

Dear Mr Gould

Re: Freedom of Information (Scotland) Act 2002 – Request for Information

Thank you for your enquiry, which has been logged and passed to the relevant department within the University for processing.
Please quote reference number 044 should you need to contact the University regarding this request.

A response will be sent to you promptly and in any case not later than 20 working days after the date we received your email. The University will make every effort to provide you with the information requested; if any clarification is required, the University will contact you as soon as possible.

In some circumstances, it may not be possible to provide you with an answer to your enquiry. Where the University believes this is the case, you will be informed in writing, stating the reason(s).

If the information you are seeking is already published by the University, or is otherwise available to members of the public, you will be sent details outlining how to access the information.

You will be advised if it is necessary for the University to charge a fee to cover the costs of processing your request. Should this be the case, please note the information cannot be released until such payment is received.

If you have any questions regarding your request for information then please do not hesitate to contact me.

Yours sincerely

Roger Sendall MSc ACIS MAUA
Corporate Governance Manager |  Manaidsear Riaghladh Corporra
University of the Highlands and Islands, Executive Office, Ness Walk, Inverness  IV3 5SQ

Oilthigh na Gàidhealtachd agus nan Eilean, Oifis Stiùridh,Slighe a Nis, Inbhir Nis IV3 5SQ
 
DDI: +44 (0) 1463 279371  |  Switchboard: +44 (0) 1463 279000  |  Fax: +44 (0) 1463 279001
Email: [email address]  |  Web: www.uhi.ac.uk
 
 
A Millennium Commission lottery project. A limited company registered in Scotland No 148203.  Recognised Scottish Charity No. SC022228.
Registered office: 12b Ness Walk, Inverness  IV3 5SQ

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Roger Sendall, University of the Highlands and Islands

9 Attachments

Dear Mr Gould

Re: Freedom of Information (Scotland) Act 2002 – Request for Information

I refer to your request for information received on 27 May 2015 relating to Internal Audit arrangements (request number 044).

Please note that the University of the Highlands and Islands operates as a collegiate federal partnership comprising of thirteen independent further and higher education colleges, specialist colleges and research institutions. A list of contact details for our partner organisations is available at http://www.uhi.ac.uk/en/campuses and further information about the University is available online at http://www.uhi.ac.uk/en

Your Request:

1. Who is/was the Head of Internal Audit for the years 2006-2014 in each of those years?

In 2006 and 2007 the Univerity's Internal Auditors were Deloitte & Touche LLP. In 2008 a revised approach to the provision of internal audit services was approved. The University adopted a co-sourced arrangement whereby the University employed a full time internal auditor (Mr J Thurlbeck) supported by an external accounting firm (Henderson Loggie) in an advisory/specialist capacity . Advice on procurement of this arrangement was provided by Ernst & Young, the University's current external auditors. These arrangements remain in place.

2. Who is the current Head of Internal Audit?

The Head of Internal Audit is Mr Jason Thurlbeck.

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

Attached as pdf files.

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.

The UHI Internal Audit Service is required through its Terms of Reference to perform internal audit work with due professional care, in accordance with appropriate professional auditing practice and with regard to Treasury and the Institute of Internal Auditors standards.

The letter of agreement established between the University of the Highlands and Islands and the co-sourced internal audit partner Henderson Loggie affirms that the co-sourced internal audit partner will perform internal audit services in accordance with relevant professional standards and guidelines and in accordance with the Scottish Funding Council Financial Memorandum.

Compliance with the Institute of Internal Auditors, International standards requires the Head of Internal Audit to develop and maintain a quality assurance and improvement program that covers all aspects of the internal audit activity. The Institute of Internal Auditors International standards require that the Internal Audit Service Quality Assurance Programme must include both internal and external assessments.

Please refer to the sections entitled "Internal Audit Service Quality Assurance programme" within the attached reports for additional information (section 9 of the 2014 report).

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 Head of Internal Audit is a member of the Chartered Institute of Internal Auditors and is a Chartered Internal Auditor CMIIA

Copyright

Please note that copyright in the information you have been given belongs to the university. Copyright material must not be copied, distributed, modified, reproduced, transmitted, published (including published on the Internet or an intranet), or otherwise made available in whole or in part without the prior written consent of the copyright holder or as expressly permitted under the terms of the Copyright, Designs and Patents Act 1998. Should the university agree to give consent to the use of the information, then the university must be credited as having done so.

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If you are not satisfied with our response or our reasoning set-out above, you have forty working days in which to request a review of our decision. Any request should be put in writing and should be sent to me at the address detailed at the bottom of this email. Your request should:
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St Andrews,
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KY16 9DS
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Finally, should you wish to discuss the contents of this response then please do not hesitate to contact me.

Yours sincerely

Roger Sendall MSc ACIS MAUA
Corporate Governance Manager |  Manaidsear Riaghladh Corporra
University of the Highlands and Islands, Executive Office, Ness Walk, Inverness  IV3 5SQ

Oilthigh na Gàidhealtachd agus nan Eilean, Oifis Stiùridh,Slighe a Nis, Inbhir Nis IV3 5SQ
 
DDI: +44 (0) 1463 279371  |  Switchboard: +44 (0) 1463 279000  |  Fax: +44 (0) 1463 279001
Email: [email address]  |  Web: www.uhi.ac.uk
 
 
A Millennium Commission lottery project. A limited company registered in Scotland No 148203.  Recognised Scottish Charity No. SC022228.
Registered office: 12b Ness Walk, Inverness  IV3 5SQ

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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.