Interim EOI - TP - Director of Internal Audit and Assurance, Scottish Government

01Job description

• Expressions of interest are invited for this Senior Civil Service Pay Band 2
• role as Interim Director of Internal Audit and Assurance for up to 12 months.
• Applications are open to staff on level transfer or temporary promotion to SCS
• Applications are open to Core Scottish Government employees and those under
• Common Citizenship only.
• 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.

02Responsibilities

• 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

03RESPONSIBILITIES

Success Profile

Success profiles are specific to each job and they include the mix of skills,

experience and behaviours candidates will be assessed on, you should provide

evidence of how you meet these in your statement.

Qualifications:

It is essential that you can provide evidence of a professional auditing

qualification such as fully qualified membership of The Institute of Internal

Auditors or a CCAB professional accountancy body.  Please provide your

membership number.

04Behaviours: Level 6

• Leadership
• Developing self and others
• Seeing the big picture
• Communicating and influencing
• Experience:
• Experience in leading professional teams to deliver high-quality independent
• audit and assurance services in complex organisations.

05You can find out more about Success Profiles

• [https://www.gov.scot/publications/success-profiles-candidate-guide/pages/behaviour-levels/] on
• gov.scot.

06Working pattern

• This role is a temporary position or level transfer opportunity with an expected
• commitment of 12 months.
• 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.

07QUALIFICATIONS

How to Apply

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.

08Please see our candidate guidance

• [https://www.gov.scot/publications/senior-civil-service-recruitment-candidate-guide/]
• for more information on acceptable and unacceptable uses of AI in recruitment.

09Selection Process

The selection process will be short and light touch. Shortlisted candidates who

are considered to have the skills and experience will be invited to an informal

discussion with the hiring manager and another panel member. The panel will

recommend the candidate considered most suitable for the post.

Interviews are expected to be scheduled between 4th and 6th November.

10Further Information

• Further information about this opportunity is available from Shona Riach, DG
• Exchequer, Strategy & Performance.

11Read our Candidate Guide

• [https://www.gov.scot/publications/senior-civil-service-recruitment-candidate-guide/] for
• further information on our recruitment and application processes.