Together we are Trusted to Serve Scotland. Graduate  Programme  2026 â Internal Audit  Ready to own your future?  At Scottish Water, our graduate programmes empower you to drive change, tackle  real challenges, and shape Scotlandâs future. This is more than just a launchpad for your career -  it's  an opportunity to make a meaningful impact. As part of our team,  youâll  play a key role in delivering essential services and infrastructure that help Scotland flourish every day.  Youâll  be joining us at a fascinating time, as we transform into a more agile, innovative organisation that delivers outstanding service, provides  great value  for money, and works in an environmentally sustainable way that goes beyond Net Zero. Start a career  thatâs  built for you, today.  What  youâll  do  As an Internal Audit  Graduate,  youâll  be embedded in our Group Internal Audit Team, which plays a vital role in promoting and protecting  organisational  value by providing risk-based and objective assurance, advice, and insight.  Youâll  work across the entire  organisation, from HR to communications, to operations and beyond.   Sponsored by Scottish Water, this programme will also see you working towards a fully funded CIA qualification (Certified Internal Auditor). From day one,  youâll  support the delivery of the annual Internal Audit Plan and  provide  trusted advice to the business, helping to improve operations, processes, corporate governance, internal controls, and risk management across the Scottish Water Group.  Y ouâll  play an active role in shaping both annual and strategic Internal Audit Plans, contributing to the development of risk-based approaches that underpin our assurance activities. Whether working independently or alongside experienced colleagues,  youâll  carry out audit tests and procedures, evaluate and document audit evidence, and  identify  areas for improvement - always with a focus on adding value.   Youâll  prepare audit reports, follow up on agreed actions, and  maintain  accurate  audit records, ensuring our processes  remain  robust and transparent. As part of your journey,  youâll  also get involved in continuous improvement projects and stay up to date with best practices in internal auditing, helping to drive positive change across Scottish Water.  Over the t hree -year  programme,  youâll  be supported to  grow your knowledge, confidence,  and  technical skills. With structured training,  mentoring, and real-world responsibility,  youâll  develop into a capable, tr usted  Internal Auditor.  At the end of the  programme,  youâll  move into a permanent role as an Internal Auditor, where  youâll  continue to make a real impact on Scottish Waterâs governance and assurance activities.  How does the graduate  programme  work?  Youâll  be employed on a permanent contract from Day One, with a starting salary of £ 33,000.   As you progress through the  programme  and reach key milestones,  youâll  be rewarded with salary increases. Upon completing the  programme,  youâll  move into a permanent Internal Auditor role, starting from £ 44,030.  For more details, please visit  www.scottishwater.co.uk/graduates .   There is plenty of support. As well as your day-to-day manager,  weâll  match you up with a mentor who will support and coach you as you go through your programme.  Youâll  have access to both structured and informal training designed to equip you with the skills you need now, and in the future.  What  youâll  need  Youâll  have graduated within the last three years (or be on track to graduate this summer) with a  preferred  degree in a relevant discipline such as  Accountancy, Finance  or  Business,  but we are open to  any degree background.  Weâre  looking for a  minimum  2:2  classification.  Youâll  need to be passionate about integrity, risk management, and making a positive impact every day. An understanding of internal audit, corporate governance, and risk management is key.  You should also be someone who works well with others, takes  initiative, and brings energy and enthusiasm to every challenge.  In terms of essential requirements?  Thatâs  it.  But  hereâs  the thing: We get thousands of applications for our Graduate roles each year. What makes the best candidates stand out?  Here are a few things we love to see:  CVs that tell us more than what grades you earned over the years. Show us what  youâve  learned. What you love. What your aspirations are.  Cover letters that tell us why  youâre  interested in Scottish Water (and in this role)  People who use their application to show that they are Bold, Responsible, Inspiring and Caring.   Looking out for you  While the work we do is important,  itâs  not the only thing that matters.  Thatâs  why we make sure you have everything you need to find a good work-life balance.⯠ Youâll  get plenty of time to recharge with 38 days of holiday every year (including public holidays). And you can even buy five more if you need a little extra time. You can also take paid time off to volunteer in your community.⯠ When it comes to major life events we have family-friendly policies around adoption, maternity, and parental leave. And for the everyday? We embrace flexible working and  operate  on a âBalanced Hybridâ approach, meaning we encourage people to spend half of their time in a Scottish Water location.   For your future,  thereâs  our pension (the âknow-what-youâll-get-when-you-retireâ kind), as well as life assurance.  As for some nice extras? You can expect an annual company bonus. Not to mention access to SW Splash â handy rewards that can save you money on holidays, bills, and shopping.  What happens next?  The closing date for applications is 11:59pm on Sunday 14 th  December.  Assessment activity will kick off in on Friday 19 th  December with some surprisingly fun (no, really!) online testing.⯠You can read more about the full application process here:  Graduate Application Process - Scottish Water  Final face-to-face interviews will  commence  at the end of January, finishing on February 13th. Where you can give us a good grilling too.⯠ If you accept a place on the programme,  youâll  go through some pre-employment screening during the Spring, including a criminal record check.⯠ All our new Graduates will start together in September, with a comprehensive induction event to set you up for success from day one.  Youâll  learn more about the organisation, meet our leaders, visit some of our operational sites, start making friends, and have a lot of fun.⯠    A few final things worth knowing⦠ Research shows that some people avoid applying for jobs unless they can meet every single criteria. If youâre interested in this job, but donât tick all the boxes, apply anyway! We hardly ever hire people who can do every part of a job from Day One. Everyone has a learning curve. So donât rule yourself out!  Let us know if there are any changes we can make to our recruitment process to help you perform at your best. Lots of our people have disabilities or neurodiverse conditions (including some of our recruiters!). We're also aware that some people might be experiencing temporary challenges because of life events, like menopause. Weâre very used to making adjustments, so please donât be afraid to ask.  As part of our commitment to developing a flourishing Scotland, itâs important that all our employees are Scottish taxpayers. If you join us, your home address will need to be in Scotland. If you donât already live here, you'll need to commit to moving here within your first three months. Please note, Scottish Water takes the safety, health and wellbeing of our employees, colleagues and customers very seriously and as such you may be subject to Drug & Alcohol testing in line with our policy. Finally (finally!), candidates who havenât submitted an application in the last 12 months will have their records removed from our recruitment database. You wonât need to do anything. Your data will be automatically deleted. Weâre here to help. Ask us anything a t SWRecruitment@ScottishWater.co.uk Â