Monthly Insight Reports

360 Assurance is a member of The Internal Audit Network (TIAN) which comprises the 8 NHS internal audit consortiums and in house teams operating in England. These organisations collaborate across a number of areas to leverage their collective knowledge and expertise and drive efficiency and effectiveness. The monthly insight report highlights key publications and is intended as a useful update and reference tool. This report is produced by TIAN and shared by 360 Assurance.

Please click the image below for the latest edition (May 2024) or the post title to access previous editions.


360 Assurance is a member of The Internal Audit Network (TIAN), along with seven other NHS internal audit and counter fraud providers (NHS in-house or NHS-hosted consortia). Together we provide services to over 40% of NHS organisations in England.

TIAN produces a regular newsletter to update members on work being undertaken across the network. Click on the image to access the latest edition (Edition 8) or click on the post title to access previous editions.


Salary Overpayments Benchmarking

Employee costs are one of the largest areas of expenditure for public sector organisations. Controls are needed to ensure payments made to employees are accurate and overpayments are avoided. Where overpayments do occur, controls should be in place to identify and recover them promptly.

360 Assurance, Audit Yorkshire and MIAA are three NHS Internal Audit consortia and we have worked collaboratively to review the salary overpayments data submitted by a broad range of providers across our constituent regions and draw out some key messages and questions for organisations to consider.

Click on the image below to access the report.

TIAN BAF Benchmarking

Across TIAN members we have collated the Head of Internal Audit Opinion ratings for 88 NHS organisations, as well as any specific opinion levels offered on the Board Assurance Frameworks and the main themes for audit actions in this area.

To access the full report click on the image below

Financial Sustainability Internal Audit Briefing

In April 2022 the Healthcare Financial Management Association (HFMA) produced a briefing Improving NHS financial sustainability: are you getting the basics, right? The briefing included a detailed checklist for organisations to use as a self-assessment tool.

NHS England (NHSE) issued guidance that required organisations to commission from their internal auditors a review of the completed self-assessment. The NHSE guidance specified the process to be undertaken locally. It also set out the scope and the timing of the internal audit review.

The attached Insight includes the anonymised results of the NHSE directed internal audit review undertaken against the HFMA’s checklist. The results are based on final reports issued to 360 Assurance and MIAA clients.

Provider BAF Benchmarking

We have reviewed 17 NHS provider Board Assurance Frameworks, theming both the strategic objectives and the identified risks in order to identify the most prevalent themes, as well as those areas with the highest average risk score.

Click on the image below to access the report.