Internal scrutiny for Academies

The purpose of internal scrutiny is to provide independent assurance to the board that its financial and non-financial controls and risk management procedures are operating effectively. Internal scrutiny must be independent and objective, timely, and risk driven.

Trusts must carry out their programme of internal scrutiny, report on it to their audit and risk committee and provide an annual report to the Education and Skills Funding Agency (ESFA).

Internal scrutiny should focus on:

  • Suitability and level of compliance with financial and non-financial controls
  • Offering advice and insight to the board on how to address weaknesses in financial and non-financial controls
  • Ensuring all categories of risk are identified, reported and managed

Find out more about internal scrutiny in our fact sheet.