Beyond compliance: building a resilient control environment

The Academy Trust Handbook (ATH) is explicit: all trusts must have a programme of internal scrutiny to provide independent assurance to the board. However, for a high-performing Multi-Academy Trust, internal scrutiny should be more than a mandatory "must"; it should be a strategic tool that identifies operational risks before they impact the classroom.

At Armstrong Watson, we act as a "critical friend" to your Audit and Risk Committee. Our internal scrutiny service is designed to be risk-led, focusing on the specific vulnerabilities of your trust, whether you are a maturing MAT centralising your functions or a large, established trust managing complex multi-site operations.

A tailored scrutiny programme

We do not believe in a "standard" internal audit. We work with your trustees to develop a bespoke annual plan that targets the areas of greatest concern. Our reviews typically cover:

• Core financial controls: Assessing the robustness of purchasing, bank reconciliations, and credit card usage across the trust to mitigate the risk of fraud.
• Non-financial assurance: We look at the "hidden" risks, including GDPR and data protection compliance, health and safety management, and the effectiveness of your safeguarding governance.
• HR and payroll governance: Reviewing the accuracy of the "Starters and Leavers" process and ensuring that pay awards are correctly authorised and implemented.
• Estate management: Evaluating how the trust manages its capital assets and ensures value for money in large-scale CIF or SCA projects.

Reporting with impact

Our reports are designed for busy board members. We provide a clear executive summary with a "RAG" (Red, Amber, Green) rating for each area reviewed. We don't just point out weaknesses; we provide practical, graded recommendations that help your management team take decisive action. Crucially, we prepare the Annual Summary Report required for your year-end submission to the ESFA, ensuring your governance disclosures are transparent and professional.

Governance support for colleges and schools

While the ATH dictates the framework for academies, our expertise supports the wider sector:

• Independent schools: We support Governors with reviews of fee-billing integrity, bursary means-testing, and commercial income risk.
• Further education: We focus on learner-number data integrity and subcontracting controls, ensuring the Corporation meets its fiduciary duties.