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Summary
A Scottish public body, accountable to government and regulated by a national charity regulator, had not had an independent review of its governance arrangements in seven years. In that time, its governance structure had changed, and board membership had shifted. Early in Wbg’s appointment as internal auditors, that gap became the priority.
The situation
Governed by a board of trustees and supported by grant-in-aid from the Scottish Government, the client operates with a total income of £40m and a governance responsibility that extends well beyond its own walls.
When Wbg was appointed as internal auditors, a detailed planning process in 2025 identified governance as an early priority. The last formal review had taken place in 2017/18 – and in that time the organisation’s governance structure had evolved and board membership had changed. For a public body with accountability to government and regulatory obligations to OSCR, that was a gap worth closing.
The approach
To develop the scope of the review, our team held detailed discussions with key individuals including the Chair of the Audit Committee. This ensured the review addressed the organisation’s actual concerns, rather than a standard governance checklist.
A governance specialist led the review, assessing arrangements across the full governance framework – from leadership and communication structures to scrutiny arrangements, terms of reference, reporting lines and OSCR compliance. Testing confirmed whether the framework was being applied in practice, not just documented. Critically, members of the board were included in the process directly.
The outcome
The review provided a strong level of assurance that the organisation’s governance arrangements were effective, embedded throughout the organisation and aligned with OSCR requirements. Eight areas of good practice were identified. Two low-grade practical and proportionate recommendations were made relating to a formal programme of work and an update to the board’s self-assessment process.
Most importantly, the review confirmed that the updates made to the governance structure were working. For an organisation with this level of public accountability, that confirmation carries genuine weight.
The key takeaway
The value of internal audit is determined long before the fieldwork begins. Getting under the skin of an organisation early – understanding its risks, its priorities and its governance landscape – is what allows the audit plan to target what matters.
More information
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