Internal Audit Services

2.1 This brief is for the provision of internal audit services to deliver third line assurance within the Trust's overall Board Assurance Framework. 2.2 The Framework assumes up to three internal audits per calendar year, organised around a five year planning cycle. The focus of internal audits will be reviewed and refined annually by Trustees, informed by the Trust's risk profile. 2.3 It is expected that: - persistent high risk areas will be subject to annual scrutiny, particularly in areas where risks are constantly evolving. It is expected that cyber security will fall into this category. This means that potential providers must be able to demonstrate competence to audit in this area, e…