FOI - Internal Audit

Published •

Ref No.: 06 26
Request Type: FOI
Date Received: 22/05/26
Date Responded: 05/06/26
Category:  Internal Audit

Request

  1. Who is your current internal audit provider? 
  2. When did the internal audit contract commence? 
  3. When does/did the initial period of the contract end? 
  4. Is there an extension period for the contract and if so, when does this end? 
  5. Please provide a copy of the internal audit contract (redacted if required)? 
  6. What is the annual fee for the internal audit contract exclusive of VAT?  How much have you been invoiced for the 2025-26 financial year exclusive of VAT? 
  7. What is the day rate for the internal audit contract exclusive of VAT? 
  8. When will the contract be issued into open public procurement? 
  9. Please provide a copy of the contractual KPIs in place for the contract? 

Response

We have handled your request in terms of the Freedom of Information (Scotland) Act 2002 (FOISA).  FOISA provides for a right of access to recorded information held by Scottish public authorities. 

We disclose the following information to you in response to your request: 

Ref
Question
Response
1 Who is your current internal audit provider? 

The information requested is subject to an absolute exemption under Section 25 of the Freedom of Information (Scotland) Act 2002, in that the information is otherwise reasonably accessible to you.

The information that you have requested is available from the Public Contract Scotland website (PCS ID: 780972). 
2 When did the internal audit contract commence?
3 When does/did the initial period of the contract end?
4 Is there an extension period for the contract and if so, when does this end? 
5 Please provide a copy of the internal audit contract (redacted if required)?  

As per the above, the Audit contract also remains available through the PCS website, and you can access it here: View Notice - Public Contracts Scotland.

We do have a signed copy however the personal data is being withheld because it is exempt from disclosure under section 38(1)(b) in conjunction with section 38(2A)(a). 

Section 38: personal information 
We have applied section 38(1)(b) in conjunction with section 38(2A)(a) where information constitutes personal data and to disclose the information would breach one or more of the data protection principles.  In this case it has been decided that disclosure would be a breach of the first principle as the information cannot be disclosed lawfully.  This is an absolute exemption and does not require consideration of the public interest.  
6 What is the annual fee for the internal audit contract exclusive of VAT?  How much have you been invoiced for the 2025-26 financial year exclusive of VAT?   The contract does not contain a fixed annual fee. The Invitation to Tender stated an estimated contract value of approximately £54,167 per annum, exclusive of VAT, for planning and procurement purposes. However, actual expenditure under the contract depends on the agreed annual internal audit work programme, the volume and scope of reviews commissioned and available budget provision. 

For the 2025-26 financial year, WICS was invoiced £37,773 exclusive of VAT under the contract. 
7 What is the day rate for the internal audit contract exclusive of VAT?

This information is exempt from disclosure under section 33(1)(b). More information is outlined below:

Section 33: Commercial interests and the economy 
We have applied section 33(1)(b) where we believe disclosure would (or would be likely to) prejudice substantially the commercial interests of any person or organisation. 

Under FOISA, a ‘person’ includes a public authority, company and partnership. The Scottish Information Commissioner (SIC) guidance recognises that a person or organisation’s commercial interests will usually relate to the commercial trading activity they undertake, for example the sale or purchase of goods or services. Such activity normally taking place within a competitive environment as per the internal audit tender exercise which your request refers to. 

Section 33(1)(b) of FOISA is not an absolute exemption, and WICS must consider the prejudice or harm which may be caused by disclosure. We have carried out a public interest test to weigh up the factors in favour of disclosure, and those against. In this instance, we find that disclosure of this information may prejudice the commercial interests of the successful bidder. With this in mind, we have then considered the public interest test for and against disclosure as follows:  

Factors in favour of disclosure 

  • WICS’s commitment to transparency and the public interest in understanding how tender documents are developed. 
  • Organisations engaging in commercial activities with public organisations must expect some information about their engagement to be released to the public. 
  • Demonstrating that WICS ensures best value for money in procurement exercises.

Factors against disclosure 

  • Disclosure of detailed financial information, such as day rates may potentially jeopardise future success.
  • As a consequence of the above, future bidders may be discouraged from bidding for future opportunities with WICS if each time there is a risk that the outcome becomes a matter of public knowledge. 
  • WICS must ensure all bidders, successful and not, have confidence in WICS when bidding for contract opportunities with us. Failure to maintain this confidence may impact the quality and quantity of future bids and affect WICS’s own commercial interests and its ability to secure value for money. 

    Having considered these factors, we are satisfied that it is appropriate to withhold this information.   
8 When will the contract be issued into open public procurement?  WICS would expect to consider procurement arrangements in advance of the expiry of the current contract term and any approved extension arrangements. Based on the maximum available extension periods, WICS would expect that any future procurement exercise would need to be undertaken no later than the end of 2029 to ensure continuity of internal audit provision for the 2030-31 financial year. 
9 Please provide a copy of the contractual KPIs in place for the contract?  The contract does not contain a standalone KPI schedule. However, the Invitation to Tender and contract documentation set out expectations regarding quality, reporting, performance monitoring and review arrangements.

If you are unhappy with this response to your request, you may ask us to carry out a review by contacting us.  Your request for review should explain why you are dissatisfied and should be made within 40 working days of receipt of this response.  The review will be undertaken by staff not involved in the original process and we will reply within 20 working days of receipt.

If you are not satisfied with the outcome of the review, you then have the right to appeal to the Scottish Information Commissioner (SIC) and thereafter to the Court of Session on a point of law only.  The SIC can be contacted using the details below: 

Scottish Information Commissioner 
Kinburn Castle, Doubledykes Road 
St Andrews, Fife, KY16 9DS 
Telephone: 01334 464610 
Web: www.foi.scot 

Was this information useful to you?
 

Any feedback you provide will be considered for future improvements. Please avoid providing personal information here. We don’t respond to individual comments, but you can contact us if you have a specific query.