Internal Controls Evaluation (ICE)


An independent professional service for schools and academies to provide valuable assurance to key stakeholders on the appropriateness of your internal controls.

Our Internal Controls Evaluation (ICE) service is available to both local authority maintained schools and academies (Academy ICE) and has been specifically designed to support your school or academy in the review of your internal financial controls through:

  • Onsite visits from our fully-trained review consultants, who will test the adequacy of internal financial controls by sampling transactions and evaluating compliance with requirements.
  • A formal report for your governing body, board of trustees or audit committees, detailing recommendations to strengthen controls and take appropriate action where required.

The ICE service follows a structured programme that is aligned to the Schools Financial Value Standard (SFVS) for local authority maintained schools, and complies with the Academies Financial Handbook for academies.

If you are part of a multi-academy trust, we can arrange a bespoke programme of visits dependant on the MAT structure.

Find out more about our Internal Controls services by calling our advice line on 033301 39832 or email us at

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