Audit of HE data
Data used by HEFCW to calculate funding allocations for higher education institutions and further education colleges with directly funded higher education provision are subject to audit.
For 2006/07 a new process for the audit of higher education funding data has been introduced. More reliance is being placed on institutions’ own internal audit work and external audits are being carried out, by external auditors appointed by HEFCW, at least once every five years.
Circular W06/23HE included the initial proposals for the new process and invited institutions to express their views on the proposed changes.
Audit of Higher Education Funding Data – Proposed New Process: Circular W06/23HE
Circular W07/17HE confirmed the final new process.
Audit of Higher Education Funding Data – New Process for 2007: Circular W07/17HE
Guidance notes for internal and external auditors will be issued each year.
The current guidance notes for internal auditors to use in their annual internal audit of HE data systems and processes are published in circular W07/27HE.
Guidance for Internal Auditors
Current guidance notes for external auditors appointed by HEFCW can be downloaded from the link below.
Guidance for External Auditors 2008/09
Guidance notes relating to the previous audit process, whereby an annual external audit was carried out by auditors appointed by institutions can be obtained from the statistics team on 029 2068 2243 or email hestats@hefcw.ac.uk.
