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“In our reasonings concerning matter of fact, there are all imaginable degrees of assurance, from the highest certainty to the lowest species of moral evidence. A wise man, therefore, proportions his belief to the evidence.”
David Hume
Scottish Philosopher. 

Elucidate Assurance services are managed by Simon Cox and Steve Forsyth, both Directors with experience across all elements of the public sector.

Our assurance client base is growing, particularly in Social Housing and Further Education and we can deliver:

  • A fully outsourced internal audit service;

  • A flexible resource to address resource gaps within in-house audit teams;

  • Specialist reviews where audit teams may lack the appropriate domain knowledge;

  • Fraud & Special Investigations;

  • IT and Digital assignments undertaken by qualified computer audit staff; 

  • GDPR and Information Governance reviews; and 

  • Risk Management evaluation and advisory reviews.

Example assignment are detailed below

  • Anglia Regional Housing Association – Business Planning and Stress Testing - these assignments included reviewing the client’s business plan assumption sand ensure stress testing was robust and in line with regulatory requirements.  The work also looked at the potential impact of loan (£125m bond) covenant breach risks in relation to the lower existing use valuation, due to the reduction in rental income, on properties held as security on the bond.


  • South West Unitary Council – Transformation review – A review of governance and risk arrangements for this four-year transformation programme to deliver savings of £27m with outsourced business partners.  The delivery of this saving target over 4 years was essential to meet budget constraints.  The work identified some additional key risks that needed to be monitored and we made practical recommendations to enhance stakeholder communication plans. 


  • National Charity – Individual Giving – This review was to assess the control framework and monitoring of the effectiveness of activities related to individual giving and the associated Client Relationship Management (CRM) processes.


  • Further Education College – Governance Training –  we developed and provided the Senior Management Team and Governors of this College with training on Governance and its relationship to Risk Management and how effective Risk Management fits within the overall control framework.


  • London Borough Council - Street Works / London Permit Scheme - The purpose of this audit was to undertake a review of the operational and management arrangements in place within the Street Works Team in relation to the operation of the London Permit Scheme including other street works.


  • Higher Colleges of Technology, United Arab Emirates - Risk Register Development and Audit Planning Simon Cox provided specialist input into the development of risk registers across the Higher Technology Colleges across the UAE.  This work included the presentation of project objectives to obtain senior management “buy in” across the faculties within the institution.  The organisational Risk Registers were then used as the basis of the new organisation’s risk-based strategic audit plan.


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