Case study: Transforming internal audit at Sue Ryder

Although internal audit isn't a mandatory function for charities, making the decision to invest in it is a strategic choice that requires clear articulation of value and measurable outcomes.

When Andrew Richmond, now Vice-Chair of Trustees, first joined the organisation, he identified, along with others, a need to professionalise the internal audit function and raise its profile within the charity. As a trustee, Andrew holds a critical position within the organisation's governance framework, carrying legal responsibility for compliance and oversight while maintaining the independence necessary for effective scrutiny.

Sue Ryder’s relationship with Forvis Mazars began in 2018 as support for their internal department, but the partnership has since evolved, and internal audit at Sue Ryder is now fully outsourced to Forvis Mazars, transforming how the charity approaches risk, governance, and continuous improvement.

The challenge: maturing an undervalued function

When Andrew Richmond first joined Sue Ryder's Audit and Risk Committee, he identified the need to separate both internal and external audit from the finance function to ensure independence and objectivity. Secondly, he recognised the importance of prioritising risk management and internal audit as part of the charity's wider strategic goals.

When Andrew arrived, he first focused on developing an appreciation for the importance of internal audit on a cultural level, from top leadership to the wider organisation. This would enable internal audit to better drive meaningful change in a rapidly evolving landscape.

Like many internal audit teams understand, departments that sit fully within the organisation can sometimes struggle to get the necessary buy-in from leadership, the independence from internal dynamics, and the authority to drive implementation. For a voluntary function requiring investment of charitable resources, this can amplify the challenge.

Forvis Mazars was already supporting Sue Ryder by delivering specialist audits in areas like technology, and Andrew saw the opportunity to bring their insight to the broader internal audit function by collaborating with Forvis Mazars more closely.

The solution: professionalisation through partnership

In 2023, Sue Ryder made the strategic decision to fully outsource its internal audit function to Forvis Mazars, with Graeme Clarke as Partner and Abbie Francis-Pike as Director. Graeme and Abbie, Internal Audit specialists at Forvis Mazars, had been working with Sue Ryder since the start of the partnership and understood both the organisation's needs and the challenges it faced. Under their leadership, the team set about transforming internal audit from an undervalued function into a critical workstream.

Now, together with the Sue Ryder leadership team, the Forvis Mazars team delivers around 7 internal audit activities each year, keeping in sight the three-year “audit universe” strategy for the charity. Some of the engagements conducted in the last couple of years include:

●      Contract management

●      Financial and budget monitoring

●      Health and safety

●      Recruitment and vetting

●      Fundraising compliance

●      Safeguarding

●      Charity governance

●      Follow up

These plans are based both on organisational needs and on risk profile. This long-term perspective allows trustees and executives to see how internal audit activities align with strategic objectives, further facilitating buy-in, whilst also remaining relevant and responsive to the charity’s evolving needs.

Measuring success: clear KPIs and tangible outcomes

Both the volume and quality of audits conducted have improved, including clear KPIs around timeliness, agreed within each audit's scope, and scheduled audits throughout the year to ensure continuous visibility and progress for the committee and trustee board.

There are also two key measurable metrics to consider: the results of the audits themselves, and the implementation of the recommendations.

Importantly, the Forvis Mazars team doesn’t simply issue third-party recommendations; they partner with management and contributors to develop actionable steps, ensuring buy-in and practical feasibility.

All action points are then reviewed periodically, with Forvis Mazars helping Andrew and the Sue Ryder Audit and Risk Committee assess overdue action points and pivot as needed based on organisational needs.

The power of independence

Beyond technical deliverables, the relationship between Sue Ryder and Forvis Mazars is built on trust, confidentiality, and mutual respect.

This independence is particularly important given his role as a trustee; the nature of governance sometimes requires conversations that can't happen directly with the executive team. In fact, once a year, the team meets exclusively with trustees, creating a confidential space for any concerns to be raised away from executives, helping to strengthen oversight and ensure proper checks and balances.

Andrew sees this external perspective as valuable to Sue Ryder's continued success.

The firm brings valuable industry and technical knowledge across functions, enabling Sue Ryder to undergo sophisticated audits in areas like cybersecurity, IR35 compliance, fundraising compliance, and safeguarding, leveraging expertise that would be impractical for the organisation to hire internally. For a charity, where every pound must be carefully stewarded, this flexible access to expertise represents exceptional value.

A journey of increased assurance

As Sue Ryder pursues its mission to provide exceptional palliative care and bereavement support, the partnership with Forvis Mazars provides assurance that risks are being managed, controls are operating effectively, and the organisation is learning and improving continuously. The improvement in both the process and the outcomes demonstrates that transformation is possible when internal audit is prioritised, when recommendations are collaborative and actionable, and when the relationship is built on listening, transparency and a shared commitment to success.

The Sue Ryder and Forvis Mazars partnership demonstrates that internal audit, done well, is a strategic investment that builds organisational resilience, improves decision-making and ultimately supports the charity to fulfil its mission. Through listening, collaboration, and a genuine commitment to the client's success, Forvis Mazars has helped transform internal audit into a cornerstone of good governance at Sue Ryder.