Audit and Assurance Committee - 21 March 2023

Date: Tuesday 21 March 2023

Time: 09:00 - 11:30

Location: Video Conference

1. Welcome including conflicts of interest.
2. Minutes of previous meeting and action tracker.
3. Audit Scotland Audit Plan 2022-23
4. Internal Audit Annual Plan 2023-24
   1. Internal Audit Annual Plan Cover Page
   2. Internal Audit Annual Plan
5. Internal Audit Progress Update
   1. Internal Audit Progress Paper
   2. Debt Arrangements Report
   3. Internal Controls - Post Award Controls Report
   4. Document Management Report
   5. SPM Management Information and Reporting Report
6. Social Security Scotland Financial Update January 2023
   1. Finance Update Cover Paper
   2. Finance Update
7. Social Security Scotland Risk Management Update
   1. Risk Management Update
   2. Risk Dashboard
8. Social Security Scotland Error, Fraud and Debt Update
   1. Debt Quarter 3 Report 2022-23
   2. Error Quarter 3 Report 2022-23
   3. Counter Fraud Quarter 3 Report 2022-23
9. Social Security Scotland Audit Recommendations Update.

Notes