Internal Audit Services

{
  "id": "054452-2026",
  "tag": [
    "tender"
  ],
  "date": "2026-06-09T16:39:01+01:00",
  "ocid": "ocds-h6vhtk-06b128",
  "buyer": {
    "id": "GB-FTS-5276",
    "name": "Scottish Parliamentary Corporate Body"
  },
  "links": [
    {
      "rel": "canonical",
      "href": "https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000834012"
    }
  ],
  "tender": {
    "id": "SPCB-0519",
    "lots": [
      {
        "id": "1",
        "status": "active",
        "renewal": {
          "description": "1 x 12 month extension at the sole discretion of the SPCB."
        },
        "hasOptions": false,
        "hasRenewal": true,
        "description": "The Scottish Parliamentary Corporate Body (SPCB) requires a Contractor to assist the SPCB’s Head of Internal Audit and the independent Officeholders supported by the SPCB to deliver a high quality independent and risk-based internal audit and assurance service in line with the requirements of the Global Internal Audit Standards (GIAS) as they apply in the UK Public Sector.\nAs directed by the SPCB or Officeholders, the Contractor will assist in scoping and planning specific internal audit assignments within annual internal audit plans, perform audit fieldwork and prepare internal audit reports.",
        "awardCriteria": {
          "criteria": [
            {
              "name": "Quality",
              "type": "quality",
              "description": "60"
            },
            {
              "type": "price",
              "description": "40"
            }
          ]
        },
        "contractPeriod": {
          "durationInDays": 1440
        },
        "submissionTerms": {
          "variantPolicy": "notAllowed"
        }
      }
    ],
    "items": [
      {
        "id": "1",
        "relatedLot": "1",
        "deliveryAddresses": [
          {
            "region": "UKM75"
          },
          {
            "region": "UKM72"
          }
        ],
        "additionalClassifications": [
          {
            "id": "79212200",
            "scheme": "CPV",
            "description": "Internal audit services"
          }
        ]
      }
    ],
    "title": "Internal Audit Services",
    "status": "active",
    "coveredBy": [
      "GPA"
    ],
    "documents": [
      {
        "id": "technical",
        "documentType": "technicalSelectionCriteria"
      }
    ],
    "bidOpening": {
      "date": "2026-07-13T12:00:00+01:00"
    },
    "legalBasis": {
      "id": "32014L0024",
      "scheme": "CELEX"
    },
    "recurrence": {
      "description": "The contract duration is four years with the option to extend for a further 12 months at the sole discretion of the SPCB."
    },
    "awardPeriod": {
      "startDate": "2026-07-13T12:00:00+01:00"
    },
    "description": "The Scottish Parliamentary Corporate Body (SPCB) requires a Contractor to assist the SPCB’s Head of Internal Audit and the independent Officeholders supported by the SPCB to deliver a high quality independent and risk-based internal audit and assurance service in line with the requirements of the Global Internal Audit Standards (GIAS) as they apply in the UK Public Sector.",
    "tenderPeriod": {
      "endDate": "2026-07-13T12:00:00+01:00"
    },
    "contractTerms": {
      "performanceTerms": "In order to ensure the highest standards of service quality in this contract the SPCB requires the contractor to take a positive approach to\nfair work practices. Full details of all performance conditions are set out in the procurement documents."
    },
    "hasRecurrence": true,
    "classification": {
      "id": "79212200",
      "scheme": "CPV",
      "description": "Internal audit services"
    },
    "submissionTerms": {
      "languages": [
        "en"
      ]
    },
    "submissionMethod": [
      "electronicSubmission"
    ],
    "procurementMethod": "open",
    "selectionCriteria": {
      "criteria": [
        {
          "type": "suitability",
          "appliesTo": [
            "supplier"
          ],
          "description": "The Contractor will report to the SPCB and to each Officeholder and will deliver internal audit services in accordance with GIAS, and for the SPCB specifically, The SPCB Internal Audit Charter (which can be found in the specification document - Annex A)."
        },
        {
          "type": "economic",
          "appliesTo": [
            "supplier"
          ],
          "description": "The Scottish Parliamentary Corporate Body (SPCB) uses Creditsafe, an independent provider of online business credit reports, to assess the financial standing of tenderers. We highly recommend that tenderers review their financial performance on Creditsafe to understand their credit score rating which will be used by the SPCB to evaluate the financial standing of the tenderer and that they read the information about how that data is collected and used prior to submitting a tender. Information and the opportunity to run a free report can be found at http://www.creditsafe.com/products/business-credit-reports/\nThe SPCB requires tenderers to have a Creditsafe Risk Score of 40 or higher to demonstrate satisfactory financial standing. If a tenderer has a lower credit risk score than 40 on Creditsafe and has the backing of a parent company with a credit risk score of 40 or higher, then the provision of a parent company guarantee will be required prior to the award of any contract. If a tenderer has a lower credit risk score than 40 and cannot provide a parent company guarantee, they must submit evidence to support a stable and improved financial standing with their tender or the tender may be rejected. If no evidence is provided with the tender or the evidence provided is not sufficient to demonstrate a satisfactory financial position to the satisfaction of the SPCB (whose decision in this regard shall be final), then the tender will be rejected and will not be evaluated further.\nIf a tenderer is not listed on Creditsafe, for whatever reason, then it will be asked to submit equivalent accounts to enable the required assessment of financial standing to be carried out.  If the information provided does not, in the SPCB’s opinion, demonstrate a satisfactory financial position, the bid may be rejected.\nThe levels of insurance required by the Contractor are:\nEmployers’ Liability GBP:5,000,000\nPublic Liability GBP:1,000,000"
        },
        {
          "type": "technical",
          "description": "On behalf of the Contractor, Contractor Personnel are required to have specific internal audit expertise, a proven track record in the delivery of a range of internal audit services and relevant experience of providing internal audit services to publicly funded bodies.\nThe Scottish Parliamentary Corporate Body (SPCB) requires a Contractor to assist the SPCB’s Head of Internal Audit and the independent Officeholders supported by the SPCB to deliver a high quality independent and risk-based internal audit and assurance service in line with the requirements of the Global Internal Audit Standards (GIAS) as they apply in the UK Public Sector. Further information is available online at Introduction of new Global Internal Audit Standards in the UK public sector (31 March 2025 - Accessible) - GOV.UK"
        }
      ]
    },
    "mainProcurementCategory": "services",
    "submissionMethodDetails": "https://www.publictendersscotland.publiccontractsscotland.gov.uk/",
    "procurementMethodDetails": "Open procedure"
  },
  "parties": [
    {
      "id": "GB-FTS-5276",
      "name": "Scottish Parliamentary Corporate Body",
      "roles": [
        "buyer"
      ],
      "address": {
        "region": "UKM75",
        "locality": "Edinburgh",
        "postalCode": "EH99 1SP",
        "countryName": "United Kingdom",
        "streetAddress": "The Scottish Parliament, Procurement Services"
      },
      "details": {
        "url": "http://www.parliament.scot",
        "buyerProfile": "https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA10284",
        "classifications": [
          {
            "scheme": "TED_CA_TYPE",
            "description": "Devolved Parliament "
          },
          {
            "scheme": "COFOG",
            "description": "Legislative Body"
          }
        ]
      },
      "identifier": {
        "legalName": "Scottish Parliamentary Corporate Body"
      },
      "contactPoint": {
        "url": "http://www.publictendersscotland.publiccontractsscotland.gov.uk",
        "name": "Nadia Smith",
        "email": "nadia.smith@parliament.scot",
        "telephone": "+44 1313486617"
      }
    },
    {
      "id": "GB-FTS-182953",
      "name": "Scottish Public Services Ombudsman",
      "roles": [
        "buyer"
      ],
      "address": {
        "region": "UKM75",
        "locality": "Edinburgh",
        "postalCode": "EH7 4NS",
        "countryName": "United Kingdom",
        "streetAddress": "Bridgeside House, 99 Mcdonald Road"
      },
      "details": {
        "url": "http://www.spso.org.uk",
        "buyerProfile": "https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA21722"
      },
      "identifier": {
        "legalName": "Scottish Public Services Ombudsman"
      },
      "contactPoint": {
        "email": "Ask@spso.gov.scot",
        "faxNumber": "+44 8003777331",
        "telephone": "+44 8003777330"
      }
    },
    {
      "id": "GB-FTS-182954",
      "name": "Scottish Information Commissioner",
      "roles": [
        "buyer"
      ],
      "address": {
        "region": "UKM72",
        "locality": "St. Andrews",
        "postalCode": "KY16 9DS",
        "countryName": "United Kingdom",
        "streetAddress": "Kinburn Castle, Doubledykes Road"
      },
      "details": {
        "url": "http://www.foi.scot",
        "buyerProfile": "https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA11762"
      },
      "identifier": {
        "legalName": "Scottish Information Commissioner"
      },
      "contactPoint": {
        "email": "enquiries@foi.scot",
        "faxNumber": "+44 1334464611",
        "telephone": "+44 1334464610"
      }
    },
    {
      "id": "GB-FTS-182955",
      "name": "Children and Young People Commissioner Scotland",
      "roles": [
        "buyer"
      ],
      "address": {
        "region": "UKM75",
        "locality": "Edinburgh",
        "postalCode": "EH7 4NS",
        "countryName": "United Kingdom",
        "streetAddress": "99 McDonald Road"
      },
      "details": {
        "url": "http://www.cypcs.org.uk",
        "buyerProfile": "https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID="
      },
      "identifier": {
        "legalName": "Children and Young People Commissioner Scotland"
      },
      "contactPoint": {
        "email": "administration@cypcs.org.uk",
        "faxNumber": "+44 1334464611",
        "telephone": "+44 1334464610"
      }
    },
    {
      "id": "GB-FTS-182956",
      "name": "Scottish Human Rights Commission",
      "roles": [
        "buyer"
      ],
      "address": {
        "region": "UKM75",
        "locality": "Edinburgh",
        "postalCode": "EH7 4NS",
        "countryName": "United Kingdom",
        "streetAddress": "99 McDonald Road"
      },
      "details": {
        "url": "http://www.scottishhumanrights.com",
        "buyerProfile": "https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID="
      },
      "identifier": {
        "legalName": "Scottish Human Rights Commission"
      },
      "contactPoint": {
        "email": "legal@scottishhumanrights.com",
        "faxNumber": "+44 1334464611",
        "telephone": "+44 1334464610"
      }
    },
    {
      "id": "GB-FTS-182957",
      "name": "Scottish Biometrics Commissioner",
      "roles": [
        "buyer"
      ],
      "address": {
        "region": "UKM75",
        "locality": "Edinburgh",
        "postalCode": "EH7 4NS",
        "countryName": "United Kingdom",
        "streetAddress": "Bridgeside House, 99 McDonald Road"
      },
      "details": {
        "url": "https://www.biometricscommissioner.scot/",
        "buyerProfile": "https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA30605"
      },
      "identifier": {
        "legalName": "Scottish Biometrics Commissioner"
      },
      "contactPoint": {
        "email": "contact@biometricscommissioner.scot",
        "faxNumber": "+44 1334464611",
        "telephone": "+44 1312021043"
      }
    },
    {
      "id": "GB-FTS-182958",
      "name": "Commissioner for Ethical Standards in Public Life in Scotland",
      "roles": [
        "buyer"
      ],
      "address": {
        "region": "UKM75",
        "locality": "Edinburgh",
        "postalCode": "EH12 5HE",
        "countryName": "United Kingdom",
        "streetAddress": "Thistle House, 91 Haymarket Terrace"
      },
      "details": {
        "url": "http://www.ethicalstandards.org.uk",
        "buyerProfile": "https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID="
      },
      "identifier": {
        "legalName": "Commissioner for Ethical Standards in Public Life in Scotland"
      },
      "contactPoint": {
        "email": "info@ethicalstandards.org.uk",
        "faxNumber": "+44 1334464611",
        "telephone": "+44 1312021043"
      }
    },
    {
      "id": "GB-FTS-81568",
      "name": "Edinburgh Sheriff Court House",
      "roles": [
        "reviewBody"
      ],
      "address": {
        "locality": "Edinburgh",
        "postalCode": "EH1 1LB",
        "countryName": "United Kingdom",
        "streetAddress": "Sheriff Court House, 27 Chambers Street,"
      },
      "identifier": {
        "legalName": "Edinburgh Sheriff Court House"
      }
    }
  ],
  "language": "en",
  "description": "The SPCB is an accredited Living Wage Employer and recognises pay as a clear way that an employer can demonstrate a commitment to\ntheir workforce, helping tackle in-work poverty alongside wider Fair Work First criteria. Therefore, it is a requirement of this Contract that the Contractor will pay staff that are involved in the delivery of the Services under this Contract a minimum of the Real Living Wage.\nPlease note there are minimum requirements concerning Cyber Security for this contract to which a pass/fail marking will apply. Tenderers\nwill be required to complete a Cyber Security Supplier Assurance Questionnaire. The questionnaire will be aligned to a Cyber Risk Profile that has been established for the contract which is moderate, based on the Contracting Authority’s assessment of cyber risk. For this contract, minimum requirements also include the holding of Cyber Essentials Plus (or equivalent). Further details are set out in the procurement documents. A contract condition for this procurement requires the Tenderer to comply with the minimum cyber security requirements.\nThe Contracting Authority does not intend to include a sub-contract clause as part of community benefits (as per Section 25 of the\nProcurement Reform (Scotland) Act 2014) in this contract for the following reason:\nDue to the nature of this requirement, the sub contracting element will be minimal.\nCommunity benefits are included in this requirement. For more information see:\nhttps://www.gov.scot/policies/public-sector-procurement/community-benefits-in-procurement/\nA summary of the expected community benefits has been provided as follows:\nAlthough not mandatory, the tenderer is expected to consider what Community benefits it can achieve as part of the service delivery for Internal Audit Services. Full details can be found within the tender ITT documentation.\nThe tenderer is expected to provide an example of an internal audit assignment carried out for a public body within the last three (3) years in each of the following areas:\nGeneral Assurance.\nDigital / Cyber audits.\nFull details of the requirement can be found within the experience section of the SPD on PCS-T.\nThe buyer is using PCS-Tender to conduct this ITT exercise. The Project code is 32028. For more information see: http://www.publiccontractsscotland.gov.uk/info/InfoCentre.aspx?ID=2343\nCommunity benefits are included in this requirement. For more information see: https://www.gov.scot/policies/public-sector-procurement/community-benefits-in-procurement/\nA summary of the expected community benefits has been provided as follows:\nThe SPCB have committed to engaging with our contractors to deliver benefits to young people, disabled and/or disadvantaged people, SMEs and others across Scotland, by providing links with schools, work experience opportunities, training opportunities, apprenticeships, sub-contracting opportunities and assistance with community projects. The SPCB have committed to including proportionate community benefits in all contracts with an estimated contract value of over GBP50,000\nWhile not a mandatory requirement, the Contractor should consider what community benefits it can achieve as part of the delivery of the Services. Any community benefits that you propose must be developed specifically for, and be directly attributable to, this contract with the SPCB. Full details can be found within the tender ITT\ndocumentation.\n(SC Ref:834012)",
  "initiationType": "tender"
}