Senior Internal Audit Manager

Can you lead assurance in a complex public sector environment?

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, digital and programme assurance functions. The Directorate operates collaboratively, bringing together specialised expertise to provide timely, proportionate assurance and support effective decision-making.

As a Senior Internal Audit Manager, you will play a leading role in delivering independent assurance across the Scottish Government and a diverse portfolio of public bodies. Working as part of the Senior Internal Audit Management Team, you will shape audit strategy, oversee the delivery of high-quality risk-based assurance, and provide trusted advice to senior leaders and Audit and Risk Committees on governance, risk management and internal control.

You will lead a portfolio of complex audit engagements, identify and respond to emerging risks, and drive continuous improvement in audit methodology and practice. The role offers significant opportunities to influence organisational performance and the stewardship of public resources while contributing to the strategic direction of the Internal Audit and Assurance Directorate.

As a senior leader, you will support the development of the profession by leading workforce and learning initiatives, fostering a high-performing audit function, and helping to ensure conformance with the Global Internal Audit Standards. You will also build relationships across the public and private sectors, representing the function within the wider internal audit profession.

Responsibilites

• Build and maintain influential relationships across the Scottish Government, public bodies and the wider public sector, strengthening the impact, reputation and effectiveness of the internal audit service.
• Provide leadership and strategic oversight as a member of the Internal Audit Senior Management Team, ensuring the successful delivery of Directorate objectives and compliance with the Global Internal Audit Standards
• Lead the development of risk-based Internal Audit Plans, working collaboratively with clients and colleagues to provide assurance that meets the needs of Accountable Officers and Audit and Risk Committees.
• Oversee the delivery of high-quality audit programmes across a portfolio of clients, ensuring audits are completed to professional standards, delivered on time, and supported by effective workforce planning and professional development.
• Provide strategic advice and assurance to senior leaders and Audit and Risk Committees, including presenting audit plans, progress updates, annual opinions and significant audit findings.
• Drive continuous improvement across the function through quality assurance, innovation and the development of audit methodologies, practices and professional capability.

Qualifications

You must hold the Chartered Member of the Institute of Internal Auditors (CMIIA) qualification, or an equivalent chartered accountancy qualification.

Proof of qualifications 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.

Technical / Professional Skills:

1. Audit planning - Ability to identify emerging risks, develop risk-based audit strategies and plans, and align assurance activity to organisational priorities and the needs of Accountable Officers and Audit and Risk Committees.
2. Senior stakeholder engagement and influencing - Ability to build trusted relationships with senior leaders, Audit and Risk Committees and external stakeholders, providing credible challenge, advice and assurance on governance, risk and control matters.
3. Governance, risk and control expertise - Extensive understanding of governance, risk management and internal control frameworks, with the ability to provide strategic assurance and insight across complex organisations.
4. Knowledge and application of Global Internal Audit Standards - Expert knowledge of the Global Internal Audit Standards and their practical application, ensuring audit work is delivered in accordance with professional standards and contributing to quality assurance and improvement activity.
5. Continuous improvement and professional leadership - Demonstrates a commitment to improving audit quality, methodology and service delivery, maintaining awareness of developments within the internal audit profession and wider public sector environment.
   

Experience:

• Significant experience working in internal audit within the UK public sector or a similarly complex and regulated environment.
  

Behaviours:

You are expected to provide evidence of the following behaviours at Level 4.

• Seeing the Big Picture
• Making Effective Decisions
  

We use an assessment framework called ‘Success Profiles’ which lists the elements we test and provides descriptions of each. Find out more about how we assess the Success Profile elements

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 1000 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

This post is part of the Government Digital and Data (GDD) profession and currently attracts a £1750 annual GDD pay supplement, which is paid monthly – pay supplements are reviewed regularly.

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.
Apply before 23:59 - Thursday 26th November 2026