Guidance

Internal scrutiny in academy trusts

A guide to help academy trusts make sure their internal processes and procedures are effective.

• From: Department for Education and Education and Skills Funding Agency
• Published: 14 February 2024

Applies to England

Documents

Internal scrutiny in academy trusts

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The Education and Skills Funding Agency (ESFA) closed on 31 March 2025. All activity has moved to the Department for Education (DfE). You should continue to follow this guidance.

This good practice guide is for:

• trustees
• audit and risk committees
• accounting officers
• chief financial officers (CFOs)

It provides suggestions and good practice for implementing internal scrutiny or internal audit which meets the requirements in the academy trust handbook.

Published 14 February 2024