As part of the process outlined above service standards are agreed with each client; these are documented within our Letters of Engagement which I arrange to be issued to clients for signature and within the Internal Audit Charter (a requirement of the IPPF) which is reviewed and approved annually by Audit Committee. All appointments and Letters of Engagement are subject to second Director review and sign off. I have engaged and agreed service standards with over 30 clients within the past 3 years. For each client I subsequently take the assigned delivery team through a client induction process, explain the Strategy and each assignment therein to ensure they are well prepared to perform the work expected of them. Where clients are new to internal audit I also deliver training to their management team. Service delivery is discussed at frequent client management meetings and through regular attendance at Audit Committee meetings. The process of client on-boarding was reviewed by the ICAEW as part of their QAD visit of our firm in November 2019 and found to meet with expectations.

As part of the process outlined above service standards are agreed with each client; these are documented within our Letters of Engagement which I arrange to be issued to clients for signature and within the Internal Audit Charter (a requirement of the IPPF) which is reviewed and approved annually by Audit Committee. Examples of the service standards which would be detailed within the Charter are minimum timeline for issue of assignment planning documentation, timelines for arranging fieldwork visits, provision of feedback meetings within X days of audit completion, issue of Draft Report within X days of feedback meetings, provision of Final Report within X days of management response to the Draft Report, continuity of team members and management of delivery within agreed budgets. All appointments and Letters of Engagement are subject to second Director review and sign off. I have engaged and agreed service standards with over 30 clients within the past 3 years. For each client I subsequently take the assigned delivery team through a client induction process, explain the Strategy and each assignment therein to ensure they are well prepared to perform the work expected of them. Where clients are new to internal audit I also deliver training to their management team. Service delivery is discussed at frequent client management meetings and through regular attendance at Audit Committee meetings. The process of client on-boarding was reviewed by the ICAEW as part of their QAD visit of our firm in November 2019 and found to meet with expectations.