What Does Internal Scrutiny Really Mean for Trusts?

For Academy Trusts, Internal Scrutiny is more than a statutory requirement - it’s an opportunity. While the term may initially evoke thoughts of compliance checklists and audit trails, the reality is that effective Internal Scrutiny goes far beyond box-ticking. When approached strategically, it can become a valuable driver of improvement, assurance, and strategic alignment.

Here’s how Trusts can reframe their approach and realise the full value of internal scrutiny.

More Than a Box-Ticking Exercise

Internal Scrutiny is a requirement of the Academy Trust Handbook but treating it as a compliance formality misses the point. At its core, Internal Scrutiny provides independent assurance that your Trust’s financial and non-financial controls, as well as risk management procedures, are working effectively.

The latest guidance from the Handbook makes clear that scrutiny must be timely, risk-based, and linked to strategic priorities. It’s not just about catching errors - it’s about embedding a culture of continuous improvement and helping the audit and risk committee make better informed decisions.

A Broad Scope: Going Beyond Financial Controls

A key shift in recent years is the expectation that internal scrutiny covers more than just financial systems. Forward-thinking Trusts are using scrutiny to explore a broad range of operational and strategic areas, such as:

• Governance effectiveness
• Risk management
• Safeguarding
• Cyber security
• Pupil attendance
• Data protection
• HR and payroll
• Estates and business continuity planning

With a menu of over 30 review areas now available from providers like SBS, Internal Scrutiny can - and should - be tailored to the evolving risks and priorities of your Trust.

A Relationship, Not Just a Report

One of the most overlooked aspects of effective Internal Scrutiny is the importance of the relationship between the Trust and its provider. This isn’t a once-a-year engagement. It’s an ongoing partnership.

Choosing the right provider means selecting a team that is:

• Qualified – with professional accreditations like ICAEW, ACCA, or IIA
• Experienced – particularly in the Academy Trust sector
• Insightful – able to share sector best practice and offer practical, relevant recommendations
• Aligned – with your strategic objectives and risk priorities

Trusts need more than a technical audit - they need a partner who understands the education sector, speaks their language, and can challenge and support in equal measure.

Getting It Right: Driving Value, Not Just Compliance

So how can Trusts ensure they’re getting the most from Internal Scrutiny?

1. Start with Needs Analysis
   Map out strategic priorities, risk registers, and current sources of assurance and work with your provider to identify emerging sector risks and themes. Identify the gaps where scrutiny can add the most value.
2. Create a Risk-Based Plan
   Your programme should span the academic year, focus on high-risk areas first, and reflect both short- and long-term objectives.
3. Embed it into Strategy
   Internal Scrutiny should feed into wider planning and governance processes—not sit on the periphery.
4. Expect More from Your Provider
   Partner with Scrutineers who deliver more than reports—those who provide actionable insights, share best practice, and help you build internal capacity and confidence.

Internal Scrutiny is not just a statutory hoop to jump through. When done well, it gives Trusts clarity, confidence, and a genuine edge. By shifting the mindset from compliance to value creation and by choosing the right partner, Trusts can transform Scrutiny into a strategic asset.

If your Internal Scrutiny programme feels like a box-ticking exercise, maybe it’s time to revisit the “why” behind it.

Partnering with the Right Experts

At SBS, we understand that effective Internal Scrutiny is about more than compliance - it's about supporting strategic growth and operational excellence. That’s why our Internal Scrutiny services are:

• Entirely education-focused – we work with over 4,000 schools and 450 Multi-Academy Trusts.
• Led by qualified professionals – including members of ICAEW, ACCA, IIA, and ATT.
• Driven by sector insight – our specialists bring deep experience and up-to-date knowledge of the academy sector.
• Broad in scope – our comprehensive “menu” of over 30 review areas includes everything from governance and finance to safeguarding and estates management.
• Designed to add value – we provide actionable recommendations, annual summary reports, and year-on-year benchmarking to support your Trust's improvement journey.

We don't just deliver reports - we build long-term relationships with Trusts to help them navigate risk, improve controls, and stay aligned with strategic objectives.

Ready to Turn Internal Scrutiny into a Strategic Advantage?

Talk to the SBS team today about how our Internal Scrutiny services can support your Trust’s compliance, confidence, and capacity for improvement.

Contact us