This is an Expression of Interest (EOI) opportunity, available on a lateral move basis only. Applications are open to Core Scottish Government employees only.
Job Title – Internal Audit Manager
Business Area/Directorate – Directorate for Internal Audit and Assurance
Location – Victoria Quay and Atlantic Quay
Working Arrangement – Staff in roles compatible with hybrid working should aim to spend 40% of their contracted working time working in person at their contractual workplace. More information can be found within Hybrid Working Policy
Grade - B3
Advert type -Level Transfer
Duration - Permanent
Eligibility - Expressions of interest are invited from substantive colleagues on level transfer at grade B3from Core SG only.
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.
This role supports delivery of a high-quality internal audit service across the Scottish Government and 26 public bodies. You will lead and deliver audit assignments, support effective governance and contribute to the development of the Directorate.
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 digital and programme assurance functions. The Directorate operates collaboratively, bringing together specialist expertise to provide timely, proportionate assurance and support effective decision-making.
You will manage and deliver a programme of internal audit work.
Responsibilities
Qualifications
You must hold CIA and/or CCAB qualification.
Proof of qualifications will be checked at the assessment stage.
Success Profile
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:
•Strong knowledge of risk management, governance and control and internal audit supported by a professional qualification with a relevant Chartered institute (eg, CIA or CCAB).
•Experience of delivering high quality internal audit services.
•Awareness and knowledge of Global Internal Audit Standards.
•Ability to analyse data and evidence, provide clear conclusions and identify opportunities and recommendations for improvement.
•Experience in drafting high-quality audit reports and communicating the output effectively with senior leaders.
•Ability to deliver difficult messages and to provide independent and objective scrutiny and challenge when required.
•Experience of developing staff at different career stages and contributing to audit capability and quality.
Behaviours:
•Leadership (Level 3)
•Communicating and Influencing (Level 3)
•Changing and Improving (Level 3)
•Making Effective Decisions (Level 3)
•Seeing the Big Picture (Level 3)
You can find out more about Success Profiles Behaviours, here: Success profiles: candidate guide - gov.scot
Working Pattern
The post is a full-time role, but staff with different working patterns are invited to apply, and we will assess proposed working patterns against the business requirements for this post.
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.
Further Information
Further information about this opportunity is available from Iain.Burns@gov.scot
How to Apply
Please submit an Expression of Interest (maximum 500 words) outlining your suitability for the role, relevant skills and experience, and what you would bring to the team. Please align this to how you meet the behaviours, experience and technical skills listed in the Success Profile above.
Vacancies close at 11:59pm on the date displayed in the table, unless otherwise stated on the job advert.
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 informal discussion.
Discussions are to be confirmed.
Professional Development
We support continued Professional Development through funded training and CPE opportunities. You will work within an experienced, multi‑disciplinary team committed to maintaining high standards and developing its people and routes to advance qualifications.
Recruitment Principles
As a government organisation, we adhere to the Civil Service Commission Recruitment Principlesand 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
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
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 Guidefor further information on our recruitment and application processes.

The devolved government for Scotland is responsible for matters that are devolved from Westminster. Areas of responsibility include the economy, health, education, justice, rural affairs, environment, and transport.