Skip to main content

We've saved some files called cookies on your device. These cookies are:

  • essential for the site to work
  • to help improve our website by collecting and reporting information on how you use it

We would also like to save some cookies to help tailor communications.

BETA
You're viewing an updated version of this service - your feedback will help us to improve it.

Contract Notice

Internal Audit Services

  • First published: 10 June 2026
  • Last modified: 10 June 2026
  • Version: N/A
  • This file may not be fully accessible.

  •  

Information icon

The buyer is not using this website to administer the notice.

To record your interest or obtain additional information or documents please find instructions within the Full Notice Text. (NOTE: Contract Award Notices and Prior Information Notices do not normally require a response)

Information icon
You are viewing an expired notice.

Contents

Summary

OCID:
ocds-h6vhtk-06b128
Published by:
Scottish Parliamentary Corporate Body
Authority ID:
AA20563
Publication date:
10 June 2026
Deadline date:
13 July 2026
Notice type:
Contract Notice
Has documents:
No
Has SPD:
No
Has Carbon Reduction Plan:
N/A

Abstract

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.

Full notice text

Contract notice

Section I: Contracting authority

I.1) Name and addresses

Scottish Parliamentary Corporate Body

The Scottish Parliament, Procurement Services

Edinburgh

EH99 1SP

UK

Contact person: Nadia Smith

Telephone: +44 1313486617

E-mail: nadia.smith@parliament.scot

NUTS: UKM75

Internet address(es)

Main address: http://www.parliament.scot

Address of the buyer profile: https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA10284

I.1) Name and addresses

Scottish Public Services Ombudsman

Bridgeside House, 99 Mcdonald Road

Edinburgh

EH7 4NS

UK

Telephone: +44 8003777330

E-mail: Ask@spso.gov.scot

Fax: +44 8003777331

NUTS: UKM75

Internet address(es)

Main address: http://www.spso.org.uk

Address of the buyer profile: https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA21722

I.1) Name and addresses

Scottish Information Commissioner

Kinburn Castle, Doubledykes Road

St. Andrews

KY16 9DS

UK

Telephone: +44 1334464610

E-mail: enquiries@foi.scot

Fax: +44 1334464611

NUTS: UKM72

Internet address(es)

Main address: www.foi.scot

Address of the buyer profile: https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA11762

I.1) Name and addresses

Children and Young People Commissioner Scotland

99 McDonald Road

Edinburgh

EH7 4NS

UK

E-mail: administration@cypcs.org.uk

NUTS: UKM75

Internet address(es)

Main address: www.cypcs.org.uk

Address of the buyer profile: https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=

I.1) Name and addresses

Scottish Human Rights Commission

99 McDonald Road

Edinburgh

EH7 4NS

UK

E-mail: legal@scottishhumanrights.com

NUTS: UKM75

Internet address(es)

Main address: www.scottishhumanrights.com

Address of the buyer profile: https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=

I.1) Name and addresses

Scottish Biometrics Commissioner

Bridgeside House, 99 McDonald Road

Edinburgh

EH7 4NS

UK

Telephone: +44 1312021043

E-mail: contact@biometricscommissioner.scot

NUTS: UKM75

Internet address(es)

Main address: https://www.biometricscommissioner.scot/

Address of the buyer profile: https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA30605

I.1) Name and addresses

Commissioner for Ethical Standards in Public Life in Scotland

Thistle House, 91 Haymarket Terrace

Edinburgh

EH12 5HE

UK

E-mail: info@ethicalstandards.org.uk

NUTS: UKM75

Internet address(es)

Main address: www.ethicalstandards.org.uk

Address of the buyer profile: https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=

I.2) Joint procurement

The contract involves joint procurement

I.3) Communication

The procurement documents are available for unrestricted and full direct access, free of charge at:

www.publictendersscotland.publiccontractsscotland.gov.uk


Additional information can be obtained from the abovementioned address


Tenders or requests to participate must be sent electronically to:

https://www.publictendersscotland.publiccontractsscotland.gov.uk/


I.4) Type of the contracting authority

Other: Devolved Parliament

I.5) Main activity

Other: Legislative Body

Section II: Object

II.1) Scope of the procurement

II.1.1) Title

Internal Audit Services

Reference number: SPCB-0519

II.1.2) Main CPV code

79212200

 

II.1.3) Type of contract

Services

II.1.4) Short 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.

II.1.6) Information about lots

This contract is divided into lots: No

II.2) Description

II.2.2) Additional CPV code(s)

79212200

II.2.3) Place of performance

NUTS code:

UKM75

UKM72

II.2.4) Description of the procurement

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.

As 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.

II.2.5) Award criteria

Criteria below:

Quality criterion: Quality / Weighting: 60

Price / Weighting:  40

II.2.7) Duration of the contract, framework agreement or dynamic purchasing system

Duration in months: 48

This contract is subject to renewal: Yes

Description of renewals:

1 x 12 month extension at the sole discretion of the SPCB.

II.2.9) Information about the limits on the number of candidates to be invited

II.2.10) Information about variants

Variants will be accepted: No

II.2.11) Information about options

Options: No

II.2.13) Information about European Union funds

The procurement is related to a project and/or programme financed by European Union funds: No

Section III: Legal, economic, financial and technical information

III.1) Conditions for participation

III.1.1) Suitability to pursue the professional activity, including requirements relating to enrolment on professional or trade registers

List and brief description of conditions:

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).

III.1.2) Economic and financial standing

List and brief description of selection criteria:

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/

The 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.

If 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.

The levels of insurance required by the Contractor are:

Employers’ Liability GBP:5,000,000

Public Liability GBP:1,000,000


III.1.3) Technical and professional ability

Selection criteria as stated in the procurement documents


III.2) Conditions related to the contract

III.2.1) Information about a particular profession

Participation is reserved to a particular profession: Yes

Reference to the relevant law, regulation or administrative provision:

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.

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. Further information is available online at Introduction of new Global Internal Audit Standards in the UK public sector (31 March 2025 - Accessible) - GOV.UK

III.2.2) Contract performance conditions

In order to ensure the highest standards of service quality in this contract the SPCB requires the contractor to take a positive approach to

fair work practices. Full details of all performance conditions are set out in the procurement documents.

Section IV: Procedure

IV.1) Description

IV.1.1) Type of procedure

Open procedure

IV.1.8) Information about Government Procurement Agreement (GPA)

The procurement is covered by the Government Procurement Agreement: Yes

IV.2) Administrative information

IV.2.2) Time limit for receipt of tenders or requests to participate

Date: 13/07/2026

Local time: 12:00

IV.2.4) Languages in which tenders or requests to participate may be submitted

EN

IV.2.7) Conditions for opening of tenders

Date: 13/07/2026

Local time: 12:00

Section VI: Complementary information

VI.1) Information about recurrence

This is a recurrent procurement: Yes

Estimated timing for further notices to be published:

The contract duration is four years with the option to extend for a further 12 months at the sole discretion of the SPCB.

VI.3) Additional information

The SPCB is an accredited Living Wage Employer and recognises pay as a clear way that an employer can demonstrate a commitment to

their 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.

Please note there are minimum requirements concerning Cyber Security for this contract to which a pass/fail marking will apply. Tenderers

will 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.

The Contracting Authority does not intend to include a sub-contract clause as part of community benefits (as per Section 25 of the

Procurement Reform (Scotland) Act 2014) in this contract for the following reason:

Due to the nature of this requirement, the sub contracting element will be minimal.

Community benefits are included in this requirement. For more information see:

https://www.gov.scot/policies/public-sector-procurement/community-benefits-in-procurement/

A summary of the expected community benefits has been provided as follows:

Although 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.

The 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:

General Assurance.

Digital / Cyber audits.

Full details of the requirement can be found within the experience section of the SPD on PCS-T.

The 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

Community benefits are included in this requirement. For more information see: https://www.gov.scot/policies/public-sector-procurement/community-benefits-in-procurement/

A summary of the expected community benefits has been provided as follows:

The 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

While 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

documentation.

(SC Ref:834012)

VI.4) Procedures for review

VI.4.1) Review body

Edinburgh Sheriff Court House

Sheriff Court House, 27 Chambers Street,

Edinburgh

EH1 1LB

UK

VI.5) Date of dispatch of this notice

09/06/2026

Coding

Commodity categories

ID Title Parent category
79212200 Internal audit services Auditing services

Delivery locations

ID Description
100 UK - All

Alert region restrictions

The buyer has restricted the alert for this notice to suppliers based in the following regions.

ID Description
There are no alert restrictions for this notice.

About the buyer

Main contact:
nadia.smith@parliament.scot
Admin contact:
N/a
Technical contact:
N/a
Other contact:
N/a

Further information

Date Details
No further information has been uploaded.

0800 222 9004

Lines are open 8:30am to 5pm Monday to Friday.

Rydym yn croesawu galwadau'n Gymraeg.

We welcome calls in Welsh.