Welcome to the University of Strathclyde’s Internal Audit Service (IAS)

The IAS forms a key part of the University’s overall governance framework to the Principal and members of the Audit and Risk Committee, as well as providing an advisory service to the whole University. The mission of the Internal Audit Service is as follows:

• to deliver a sector leading, high quality internal audit service to the University of Strathclyde;
• to provide the Principal and Court, through the Audit and Risk Committee, with an effective, independent and objective assurance and advisory service to evaluate and improve the adequacy and effectiveness of the University’s risk management, internal control and governance processes; and
• to strive to provide quality advice that adds value and assists management achieve their objectives and in turn contributes to the achievement of the University’s strategic objectives.

All of the University's activities, regardless of the funding source, fall within the remit of the IAS. The scope of internal auditing encompasses, but is not limited to, the examination and evaluation of the adequacy and effectiveness of the organisation's governance, risk management, and internal control processes in relation to the organisation's defined goals and objectives. Internal control objectives considered by the IAS include:

• achievement of the organisation’s strategic objectives
• reliability and integrity of financial and operational information
• effectiveness and efficiency of operations and programmes
• safeguarding of assets
• compliance with laws, regulations, policies, procedures and contracts

Independent advice

Internal audit must be completely independent of the activities subject to audit in order to provide objective and unbiased assurance. IAS does not perform an executive or operational role, nor does it have any responsibility for the development, implementation or operation of systems.

Nevertheless, we are happy to assist colleagues in providing independent advice and guidance on internal controls when implementing new processes and systems. This is often most useful at the design stage before problems arise. It is imperative that we remain objective but we can act in a ‘critical friend’ capacity to provide impartial advice and support.