Assurance Delivered
In 2026, Smart GB Services launched a dedicated financial controls and assurance division, providing internal audit, financial controls review, and capital programme assurance to organisations that need senior-level expertise without the overhead of a large audit firm.
The division is led by Tiffany Hey ACA, a chartered accountant who trained with Coopers & Lybrand and spent the early part of her career as an Audit Commission auditor. She went on to build a 29-year career in NHS internal audit, working at Assistant Client Manager and Client Manager level across multiple NHS trusts. Her experience spans financial controls, risk management, governance, and audit committee reporting.
Tiffany’s background gives her a genuine depth of understanding of the governance and assurance challenges organisations face. She is not junior or agency resource; she is a senior practitioner who has spent her career doing this work.
What we do
We deliver internal audit projects from planning through fieldwork, reporting, and follow-up.
We carry out independent reviews of financial control frameworks, risk registers, and governance arrangements, giving boards and audit committees confidence in the robustness of their controls.
We provide financial oversight and controls assurance on large capital investment programmes, particularly where significant funding or complex governance structures are involved.
We support organisations needing to demonstrate compliance with financial governance requirements, helping them identify areas for improvement and strengthen their control environment.
We also offer advisory work on financial governance policy, audit committee support, and reviews of internal audit functions.
Who we work with
We work with organisations across the public and private sectors, including NHS trusts, integrated care boards, local authorities, shared audit services, and regulated energy companies. We have particular strength in the intersection of financial assurance and the energy sector, where capital programme delivery under RIIO regulatory frameworks requires both financial rigour and an understanding of the sector’s unique governance landscape.
Our delivery model is flexible and project-based. Clients commission specific pieces of work at a commercial consultancy rate, with direct access to the practitioner doing the work. There is no agency margin and no junior substitution.