Internal Auditor

Ready to deliver assurance that supports better decision-making?

This role contributes to the delivery of a high-quality internal audit service across the Scottish Government and 26 public bodies. You will support the delivery of risk-based audit plans, undertake audit assignments, and provide assurance that informs the annual opinion on risk, control and governance to the organisations we provide a service to.

The Internal Audit Division provides an independent, risk-based audit service to the Scottish Government, it’s executive agencies and a broad range of public bodies. The Division sits within the Directorate for Internal Audit and Assurance, alongside counter fraud, data protection and programme assurance functions. The Directorate operates collaboratively, bringing together specialist expertise to provide timely, proportionate assurance and support effective decision-making.

Responsibilities

• Engaging with stakeholders to understand key risks in audit areas.
• Supporting the planning, scoping and scheduling of audit reviews to ensure timely delivery.
• Completing audit fieldwork, including documenting tests, evidence and findings in line with Global Internal Audit Standards.
• Identifying control or process weaknesses and proposing practical improvements.
• Presenting audit findings to stakeholders and contributing to discussions on risk and control.
• Drafting clear, concise audit reports that highlight key risks and conclusions for senior management.
• Carrying out follow-up reviews to verify implementation of audit recommendations.
• Contributing to the continuous improvement of audit methodology, processes and procedures.
• Supporting the development of colleagues and, where required, providing line management to staff.

Qualifications

This role would also suit part or newly qualified individuals (Chartered Institute of Internal Auditors or CCAB) who are looking for an exciting development opportunity.

We will also consider applicants with relevant experience in risk, control or governance roles who can demonstrate the required capability.

Proof of qualifications and/or equivalent experience will be checked at the assessment stage.

Success Profiles

Success profiles are specific to each job and they include the mix of behaviours, experience and technical criteria (if applicable) that candidates will be assessed on.

Experience:

• Understanding of corporate governance, risk, internal control or risk-based assurance frameworks.
• Experience of planning, prioritising and coordinating activities to deliver against competing demands.
• Ability to analyse evidence, draw reasoned conclusions and identify opportunities for improvement.

Behaviours:

You are expected to provide evidence of the following behaviours at Level 3.

• Leadership
• Communicating and Influencing
• Seeing the Big Picture
• Making Effective Decisions

You can find out more about Success Profiles Behaviours, here: Success Profiles.

How to Apply

Apply online, providing a CV and supporting statement (of no more than 750 words) providing evidence of how you meet the behaviours, experience and technical skills listed in the Success Profile above. Both the CV and the supporting statement provided will be assessed against the criteria for the role.

Artificial Intelligence (AI) tools can be used to support your application, but all statements and examples provided must be truthful, factually accurate and taken directly from your own experience. Where plagiarism has been identified (presenting the ideas and experiences of others, or generated by artificial intelligence, and presented as your own) applications will be withdrawn and internal candidates may be subject to disciplinary action.

Please see our candidate guidance for more information on acceptable and unacceptable uses of AI in recruitment.

If invited for further assessment, this will consist of an interview and presentation exercise.

Assessments are scheduled for w/c 7th / 14th December however this may be subject to change.

Recruitment Principles

As a government organisation, we adhere to the Civil Service Commission Recruitment Principles and we investigate any complaints received in relation to recruitment cases.

About Us

The Scottish Government is the devolved government for Scotland. We have responsibility for a wide range of key policy areas including: education, health, the economy, justice, housing and transport. We offer rewarding careers and employ people across Scotland in a wide range of professions and roles.

Our staff are part of the UK Civil Service observing the Civil Service Code and working for Ministers and senior stakeholders to deliver vital public services which improve the lives of the people of Scotland.

We offer a supportive and inclusive working environment along with a wide range of employee benefits. Find out more about what we offer.

As part of the UK Civil Service, we uphold the Civil Service Nationality Rules.

Working Pattern

Our standard hours are 35 hours per week and we offer a range of flexible working options depending on the needs of the role, including Flexi-leave. Scottish Government staff in hybrid-compatible roles should aim to work in-person 40% of the time, either in an office or other agreed work location. If you have specific questions about the role you are applying for, please contact us.

Skilled Worker Sponsorship not being offered.

Skilled Worker sponsorship is not available for this role. As a result, we are unable to appoint candidates who require Skilled Worker sponsorship now or in the future. Applicants must have an existing and ongoing right to work in the UK.

Security Checks

Successful candidates must complete the Baseline Personnel Security Standard (BPSS), before they can be appointed. BPSS is comprised of four main pre-employment checks - Identity, Right to work, Employment History and a Criminal Record check (unspent convictions).

You can find out more about BPSS on the UK Government website, or read about the different levels of security checks in our Candidate Guide.

Pay Supplement

Please note there is a £750 pay supplement that applies only if you hold a CIA qualification.

We also offer work towards this once you are in post and if successful in achieving CIA qualified you will then receive the £750 pay supplement.

Equality Statement

We are committed to equality and inclusion and we aim to recruit a diverse workforce that reflects the population of our nation.

Find out more about our commitment to diversity and how we offer and support recruitment adjustments for anyone who needs them.

Further Information

Find out more about our organisation, what we offer staff members and how to apply on our Careers Website.

Read our Candidate Guide for further information on our recruitment and application processes.

This post is open to Internal Scottish Government candidates and Common Citizenship organisations only.

Please apply before 23:59 - 26/11/26