Clear process, practical outputs, accountable follow-through

The process is deliberately transparent. Trusts can see what is being tested, why it matters and how recommendations will be monitored in committee cycles.

1. 1. Planning meeting

   We review trust context, governance structure, current risk register and prior findings to agree scope and sequencing.

2. 2. Scoped internal scrutiny plan

   A clear plan is prepared for board approval before work begins, with defined modules, timing and reporting points.

3. 3. Evidence-led fieldwork

   We test controls through document review, system evidence, sampling and focused stakeholder discussion.

4. 4. Draft findings and clearance

   Emerging findings are reviewed with leaders to validate context, evidence and implementation feasibility.

5. 5. Termly reporting

   Reports to audit and risk committee highlight strengths, risks and practical actions with ownership.

6. 6. Annual summary

   We support preparation of the annual summary report so trustees have clear assurance over control effectiveness.

We recommend action registers with named owners, deadlines and status evidence reviewed at each committee cycle. This prevents recurring findings and strengthens annual assurance statements.