Case Study: Wales & West Utilities EQA
Independent External Quality Assessment
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Client
Wales & West Utilities
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Engagement
External Quality Assessment of the Internal Audit function
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Focus
Internal audit effectiveness, professional standards, stakeholder engagement and continuous improvement
Delivering independent insight to enhance Internal Audit effectiveness and impact
The challenge
Wales & West Utilities sought an independent External Quality Assessment to evaluate the effectiveness of its Internal Audit function and ensure alignment with professional standards.
The organisation was clear that this needed to be more than a compliance exercise. It required meaningful insight into strengths, areas for development and opportunities to enhance the value Internal Audit provides across the organisation.
Our approach
Littlechild & Haley delivered the External Quality Assessment using a collaborative and insight-driven approach.
The work included:
- Structured assessment against relevant professional standards
- Engagement with key stakeholders to understand how Internal Audit is perceived and where value is delivered
- Clear, evidence-based evaluation of strengths and development areas
- Practical, prioritised recommendations to support improvement
The focus was on delivering a balanced, constructive assessment that could support continuous improvement and help the Internal Audit function build on its existing strengths.
The impact
The External Quality Assessment provided Wales & West Utilities with clear, actionable insight into the effectiveness of its Internal Audit function.
Key outcomes included:
- Independent assurance over conformance with professional standards
- Greater visibility of strengths and opportunities for development
- Practical recommendations to enhance impact and effectiveness
- Increased confidence in the Internal Audit function at a senior level
The work supported a more informed and forward-looking approach to Internal Audit development. The Internal Audit function has also been recognised externally, with nominations for the Chartered Institute of Internal Auditors Awards, including Best Private Sector Internal Audit Team and Inspirational Leader, in 2025 and 2026.
Delivering independent insight to enhance Internal Audit effectiveness and impact
What made the difference
Wales & West Utilities particularly valued:
- A pragmatic, client-focused approach
- Strong stakeholder engagement across the organisation
- Clear, evidence-based insight
- Practical recommendations focused on improvement
“Our overall experience of working with Littlechild & Haley has been excellent. They bring expertise, professionalism and a collaborative approach that adds real value.”
– Debra Webb, Head of Internal Audit
Wales & West Utilities
