Agree the Scope
We agree the areas to examine, the reporting timetable and the evidence required, taking account of your organisation’s circumstances and existing Assurance work.
Specialist Services
Annual Assurance Statement Reviews
Evidence for Your Governing Body.
Independent Assurance Statement reviews for Scottish Registered Social Landlords. We examine the evidence behind your assessment and help identify matters requiring attention before your Governing Body reaches its conclusion.
Purpose
A Clear Basis for Your Annual Statement.
Preparing an Annual Assurance Statement brings together evidence from across the organisation. Our review considers how that evidence supports management’s assessment, how exceptions are recorded and whether the Governing Body receives a clear picture of outstanding issues.
How We Work
Examine the Evidence
We review policies, reports and supporting records, discuss judgements with relevant staff and use selected testing where agreed to assess the basis for reported compliance.
Report for Decision-Making
We set out supported conclusions, gaps in evidence and prioritised actions so that management and the Governing Body can consider the position before approving the statement.
Agreed Coverage
What We Review
- Evidence supporting the Standards of Governance and Financial Management
- Tenant Safety and Stock Condition Data, where included in the agreed remit
- How compliance gaps and outstanding actions are assessed and reported
- The consistency of management assessments and Governing Body reporting
Your Report
What You Receive
You receive a report setting out the evidence reviewed, our findings and any recommended actions. The review supports your Assurance process; responsibility for the Annual Assurance Statement remains with your Governing Body.
How Does This Differ from an Internal Audit Programme?
An Internal Audit programme examines selected risks and controls over an audit cycle. An Assurance Statement review focuses on the evidence supporting the annual assessment. The scope can draw on existing audit findings and other sources of Assurance to avoid unnecessary duplication.
Read Our Anonymous Assurance Case Study
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What Do You Need
Assurance Over?
Tell us what matters to your organisation. We’ll help you define the next step.