Internal Audit Profession
Internal Auditors play a vital role in government. They provide independent assurance and insight, helping teams to strengthen their governance arrangements, manage risk, and make better decisions.
Turning insight into improvement
Internal Audit helps government work better. Serving the Scottish Government and a wide range of public bodies, our auditors provide independent assurance and expert advice that supports effective governance, strong controls, and informed decision-making.
Working across all areas of government, they identify opportunities for improvement, and provide practical recommendations that add real value.
By engaging with colleagues at all levels, they help ensure services are delivered efficiently, responsibly, and to the highest professional standards.
Internal Audit as a profession
What we do
We provide independent assurance on risk, governance and controls, in line with our Internal Audit Charter and the Global Internal Audit Standards (GIAS).
By reviewing processes, identifying areas for improvement and highlighting emerging risks, we help organisations make better decisions, strengthen compliance and continuously improve.
Where we sit in government
The Internal Audit Division is part of the Directorate of Internal Audit and Assurance (DIAA), providing services to the Scottish Government and more than 25 public bodies.
Working independently and objectively, we engage with colleagues at all levels, including senior leaders and Audit and Risk Committees, to provide trusted assurance, insight and advice.
Our professional standards
Our Internal Audit team works in line with the Global Internal Audit Standards (GIAS), the profession’s international rulebook for how audits should be carried out, and International Professional Practices Framework. Most auditors are professionally qualified or working towards qualifications through recognised bodies such as the Chartered Institute of Internal Auditors (IIA) and the Chartered Institute of Public Finance and Accountancy (CIPFA).
We support Continuous Professional Education through funded learning and events, while regular quality reviews of the team’s work ensure we continue to improve.
A profession you can grow with
The Internal Audit profession offers a career with real opportunities to grow. From entry-level roles to senior leadership, we provide clear development pathways, funded professional qualifications and ongoing learning.
You’ll build valuable, transferable skills, connect with professional networks across the public sector and access opportunities across wider government.
Supporting your development
We support your professional development at every career stage, providing funding for qualifications, courses, exams and memberships.
You’ll have access to Continuous Professional Education, professional events, conferences and ongoing learning opportunities that build both technical and behavioural skills. We encourage continuous learning throughout your career.
Pathways into Internal Audit
Learn about careers in the Internal Audit profession at all levels. When available, our opportunities are advertised on our careers website.
Early careers
Our early career opportunities, including Assurance Support Officer roles, are designed for those starting a career in audit and assurance.
Applicants may have experience in areas such as accounting, business studies or risk management, although other qualifications and relevant experience are also considered. The Assurance Support Officer role does not require prior internal audit experience or professional qualifications.
These roles build core knowledge of risk, governance, control and assurance, while providing hands-on experience, skills development and exposure across government departments and public bodies.
Development is supported through structured training, mentoring and may also include study towards a recognised professional qualification.
Mid-career professionals
Our mid-career roles, including Internal Auditor and Internal Audit Manager positions, are suited to experienced auditors and professionals with strong transferable skills.
These roles involve leading audits, managing client and stakeholder relationships, and applying professional judgement to complex risks, controls and improvement opportunities.
Colleagues further develop their leadership and technical expertise while working with senior leaders to provide trusted advice, assurance and insight.
They also support the development of junior staff through coaching and mentoring.
Senior leaders
Our senior career opportunities, including Senior Internal Audit Manager and Group Senior Internal Audit Manager roles, focus on strategic leadership and professional stewardship across the Internal Audit Division.
These roles shape the direction of internal audit and assurance activity across a diverse portfolio of clients, providing valuable assurance, insight and advice to Boards, Audit Committees and Accountable Officers.
Senior leaders are responsible for leading high-performing teams, developing future capability within the profession, and influencing internal audit practice and standards across the wider public sector.
Check out our staff stories
Dave
Discover how Dave built a successful career in Internal Audit, while making the most of flexible working and employee benefits.
Jamie
Jamie helps teams identify risks and strengthen processes across government – read his story.
What you could be doing
Working within the Internal Audit profession, you could plan and deliver audit and assurance work across the Scottish Government and a wide range of public bodies.
You’ll review processes, systems, controls and governance arrangements, identify current and emerging risks, and highlight opportunities for improvement.
The role involves analysing data and information to identify themes and cross-government insights, producing clear and practical reports and recommendations, and engaging with individuals, teams and senior leaders to discuss findings and risks.
You’ll work across the full audit lifecycle, from planning and evidence gathering through to reporting and follow-up activities.
Why should you consider a career in Internal Audit at the Scottish Government?
A career in Internal Audit is ideal for inquisitive minds and natural problem solvers who enjoy understanding how organisations operate and identifying opportunities for improvement.
You’ll gain experience across a diverse range of directorates, functions and public bodies, making impartial, value-adding recommendations that help improve government operations and public services.
The profession offers the opportunity to make a tangible contribution to the public purse by helping ensure resources are used efficiently and effectively.
It’s a varied, people-focused career that involves working with colleagues and stakeholders from diverse backgrounds, while also providing opportunities to innovate and shape new ways of working.
Current Vacancies
Check out our current vacancies within the Internal Audit profession.
Professions
Learn more about the other professions within our organisation