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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.

The process and scope introduced from July 2014 is:
  • Each institution to be externally audited at least once every four years, either on a sample basis or when there is perceived to be a higher risk.
  • The annual request for the internal audit reports to continue.
  • The scope of the external audit will be dependent on the areas of interest at the time at the particular institutions being audited and will include a core set of data which would be any data used for funding calculations

Further information can be found in the following circular:

W14/11HE: Audit of Higher Education Data 2014/15 to 2017/18


Guidance notes for internal and external auditors will be issued each year.

The current guidance notes for auditors to use in their annual internal audits can be found in the following circular:

W16/48HE: Guidance for Internal Auditors to use in their Annual Internal Audit of HE Data Systems and Processes


The current guidance notes issued to external auditors appointed by HEFCW can be found in the following document:

Guidance notes for External Auditors 2016/17

Any further information or guidance notes for previous years can be obtained from the statistics team on 029 2085 9721 or via email: hestats@hefcw.ac.uk.

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