In a Multi Academy Trust (MAT), the responsibility for the internal scrutiny program primarily falls to the trustees and audit committee. Here's how the responsibility is structured:

• Overall Accountability: Trustees are ultimately accountable for ensuring that the MAT operates effectively and within the law. This includes overseeing the internal scrutiny process to ensure it is robust and provides the necessary assurances about the trust's operations, finances, and governance.

  Setting the Framework: Trustees set the programme of internal scrutiny, deciding on its scope, frequency, and the relevant resources allocated to it. They ensure that the internal scrutiny program is aligned with the trust's risk management strategy and risk register.

• Direct Oversight: In many MATs, the audit committee, which may be a separate sub-committee or part of a combined finance and audit committee, has direct responsibility for overseeing the internal scrutiny function. This committee usually has delegated responsibility for appointing the internal auditor or external provider.

  Reviewing Reports and Recommendations: The audit committee reviews the findings from internal scrutiny activities, oversees the management responses regarding the key findings and also monitor the implementation of recommendations made.

• Facilitating the Process: The CFO often facilitates communication between the internal auditors, the audit committee, and the board of trustees, ensuring that the process is smooth and that findings are integrated into the trust's broader financial management practices.

• Executing the Scrutiny: The internal auditor, who may be an independent individual, a dedicated internal team, or an external firm is responsible for the execution of the audit This role involves conducting the audits, identifying risks, and making recommendations.

  Reporting: The internal auditor reports their findings, ensuring that the board is fully informed of any issues that require attention.
  In summary, the trustees hold the ultimate responsibility for internal scrutiny in a MAT, with the audit committee playing a critical oversight role, supported by the CFO for operational aspects.

Updated 06 May 2025 07:43