EOI - TP - Director of Internal Audit and Assurance

Candidates must hold a professional qualification either as a Chartered Member of the Institute of Internal Auditors (CMIIA) or a CCAB professional accountancy body.

This role is being recruited on an interim basis at this time to enable the post holder to oversee a review of the size, shape and scope of internal audit and assurance functions that should be delivered by the Scottish Government and/or on behalf of other public bodies as a shared service, in the context of Ministerial ambitions for Public Service Reform. This is an excellent opportunity for a highly motivated leader seeking to provide high-quality internal audit and assurance services to the Permanent Secretary who is the Principal Accountable Officer of the Scottish Government, its Directors General and, to 26 Accountable Officers of public bodies across Scotland via a shared service provision.
The Director of Internal Audit and Assurance sits independently within the Scottish Government (SG) providing assurance directly to the Permanent Secretary as Principal Accountable Officer and therefore has the right and responsibility of direct access, as well as working with the Directors General (DGs) in their Accountable Officer (AO) roles and those with AO responsibilities in Executive Agencies, Non-Ministerial Offices and Non-Departmental Public Bodies. The post holder will have direct and visible accountability to the Scottish Government Audit and Risk Committee (SGARC) as well as the Audit Committees of the other bodies as and when required. Liaison with Non-Executive Directors will therefore be an important aspect of this role.

This post is responsible for a direct running cost budget of approx. £4.3m and manages the income generated from the provision of the shared service. The Director of Internal Audit and Assurance will need to prepare, obtain approval to and subsequently manage the financial plans and budgets for their own areas of responsibility, taking actions to correct variances and ensure cost containment in line with overall SG plans. This will involve oversight of a mixed economy of provision including third party contractors to manage workflow demands and increasing specialisms such as cyber risk and computer-aided audit techniques.

Whilst the Director of Internal Audit and Assurance sits within DG Exchequer, Strategy and Performance in line management terms, the authority for, and the autonomy of the delivery of the internal audit and assurance services rests with the interim Director of Internal Audit and Assurance. Similarly, it is the Director of Internal Audit and Assurance who is the direct contact for other Government departments and other bodies in relation to the internal audit profession.

The Director leads the Directorate of Internal Audit and Assurance. This encompasses Internal Audit; the Digital Assurance Office; Portfolio, Programme and Project Assurance; the Data Protection Officer; and the Counter Fraud Profession and Service. The overall headcount in the Directorate is 60 FTE.

This is a highly influential role, necessary to underpin good governance and best outcomes for the deployment of taxpayers’ money across Scotland, raised increasingly through devolved tax policies. It demands the skills of a strong leader, a highly skilled Internal Audit professional with experience of operating across a breadth of clients in a complex operating environment.

The Scottish Government interim Director of Internal Audit and Assurance will provide leadership for:

• increasing the profile and impact of Internal Audit and Assurance across SG and the wider public sector, adding value by pro-actively developing its role in strategic issues and on-going developments, ensuring that the Directorate meets the changing key assurance needs against these issues and risks

• ensuring SG processes, including supporting systems and skills are at the forefront of best practice in the public sector supporting SG to be high performing, innovative and efficient

• driving the development of the integrated assurance offering, optimising synergies and maximising the benefits of the integrated approach to enhance the likelihood of projects and programmes (Digital and other) achieving their key objectives

• considering and developing options on the optimal future delivery model for internal audit and assurance services for the SG and public sector bodies in light of Minister’s ambitions for Public Service Reform

• an effective, professional internal audit service to SG Principal Accountable Officer (PAO) and Accountable Officers (AO), the Scottish Government Audit and Assurance Committee (SGAAC) and other Agency Audit and Risk Committees

• maintaining a highly effective relationship with Audit Scotland and other assurance providers and ensuring effective coordination and alignment of audit and assurance activity

• maximising the benefits that can be derived from the current co-source partnership with EY, providing specialist services as required and capitalising on the opportunities for knowledge transfer, insight into best practice, and continuous improvement

• providing timeous advice and support to management including the conduct of special investigations as required

• the postholder will be the SG Nominated Officer responsible for handling concerns raised under the SG 'Raising a Concern' policy

• representation of Internal Audit and Assurance at evidence sessions for the Public Audit Committee, including providing briefings for the Committee and Ministers as required

• contributing to the wider assurance control and risk agenda by participation in the Government-wide Head of Internal Audit network and via links with the Institute of Internal Auditors, and Head of Internal Audit networks in Scotland and across Government. This is required to obtain/exchange information, identify environmental change which may impact on the organisation and keep abreast of emerging trends and best practices in internal auditing and assurance.

• You will ensure appropriate action is taken to maintain/enhance internal audit, assurance and risk management practices within the SG to develop a comprehensive and flexible service, setting performance targets and driving continuous improvement

The post is based in Victoria Quay, Edinburgh, our standard hours are 37 hours per week, and we offer a range of flexible working options depending on the needs of the role. From November 2026, the Scottish Government will require SCS staff in hybrid-compatible roles to work in-person 60% of the time, either in an office or other agreed work location.

Apply online, providing a CV and supporting statement by 17:00 on Wednesday 28 October. The expression of interest, which should be no longer than 1, 000 words, should explain why this would be a great opportunity for you at this stage in your career and what you would bring to the role. The note should confirm that you have discussed the opportunity with your Director/Director General and that they would be content to release you if the application is successful.

Artificial Intelligence (AI) tools can be used to support your application, but all statements and examples provided must be truthful, factually accurate and taken directly from your own experience. Where plagiarism has been identified (presenting the ideas and experiences of others, or generated by artificial intelligence, and presented as your own) applications will be withdrawn and internal candidates may be subject to disciplinary action.

Please see our candidate guidance for more information on acceptable and unacceptable uses of AI in recruitment.