Internal audit
Engagements whose evidence is the platform's own trail
Each engagement has an objective, scope and tests with criteria. The audit agent runs the tests against the live record: population, sample, exceptions and the evidence cited. Exceptions become findings with condition, criteria and recommendation; the committee accepts them with management responses; closure needs evidence.
Engagements
| Ref | Engagement | Standard | Lead | Tests | Tested | Exceptions | Findings | Opinion | Status |
|---|---|---|---|---|---|---|---|---|---|
| AU-2026-03 | Decision-making under delegation across the servicesAssess whether every decision with legal effect was taken by a person holding the delegation, on a record that can be relied on. | IIA Global Internal Audit Standards 2024 | P. Adeyemi | 11 | 0 | 0 | 0 | FIELDWORK | |
| AU-2026-02 | Grants round RIF-26: probity and acquittalAssess conflicts, scoring and acquittals in round 26. | IIA Global Internal Audit Standards 2024 | P. Adeyemi | 1 | 1 | 1 | 2 | Controls operated with minor exceptions; see findings. | ACCEPTED |
Findings (2)
Tracked to closure with evidence (GL-GA-05)
AF-2026-02 · Assessor declarations not dated · AU-2026-02
Three declarations carried no date.
Management: Done in the application form. · Grants manager · due 05/08/2026
Closed 31/07/2026: Declaration form now stamps the date; sample of 10 checked.
LOWCLOSEDAF-2026-01 · Final payments before acquittal acceptance · AU-2026-02
Two of fourteen final payments in round 26 were released before the acquittal was accepted.
Management: Agreed. Payments agent to check acquittal status before preparing a final payment. · Grants manager · due 04/09/2026
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