Internal and external audit

Partnership

Building upon the good links developed and established over a number of years, HEFCE is committed to working in partnership with internal and external auditors operating within the higher education (HE) sector.

These partnerships will help to deliver better and more effective risk management, control and governance within HE, and assist institutions to achieve their own strategic and policy objectives.

Key audit partners include:

• The Council of Higher Education Internal Auditors (CHEIA)
• The Higher Education Audit Liaison (HEAL) Group, which comprises all external auditors in the sector and meets twice a year.

Audit framework

The audit framework for HE within which internal and external auditors operate is set out in the Accountability and Audit Code of Practice, Annex B of the financial memorandum between HEFCE and institutions (HEFCE 2010/19).

Page last updated 22 July 2011