Sent: 31 May 2026
Due: 30 June 2026
FS-Case-842714804
31 May 2026
Please provide the following information:
1. The exact date on which the last independent External Quality Assessment (EQA) of the Highland Council’s Internal Audit service was fully completed, finalised, and signed off.
2. Copies of all formal reports, letters, or closing notices received by the council from the external validator who conducted that most recent EQA.
3. All internal correspondence, memos, and briefing notes sent between the Chief Audit Executive, the Chief Executive, and the Chair of the Audit Committee from January 2022 to May 2026 regarding the delay, rescheduling, or failure to complete the mandatory five-year EQA required under public sector internal audit frameworks.
4. Any written formal risk disclosures, board notifications, or impact assessments compiled under Standard 12.3 (External Quality Assessment) of the new Global Internal Audit Standards (GIAS) detailing how the lack of an independent external validation impacts the department’s legal right to state that its audit work “conforms with the Global Internal Audit Standards” in public committee reports.
Kind regards.