Audit and Assurance Committee - 13 May 2025

Date: Tuesday 13 May 2025

Time: 10:00 - 13:00

Location: Video Conference and Glasgow High Street Ground Floor Boardroom 5.1

1. Welcome including conflicts of interest
2. Minutes of previous meeting and action tracker
3. Social Security Scotland Finance Update and 2024-25 Accounting Policies Approach
4. Audit Scotland 2024-25 Financial Year Update - Verbal Update
5. Directorate for Internal Audit and Assurance Update
   1. Internal Audit Progress Paper
   2. Supporting Paper 1 – Global Internal Audit Standards
   3. Supporting Paper 2 - Strategy and Delivery Plan
   4. Supporting Paper 3 – Internal Audit Charter 2025-26
   5. Supporting Paper 4 - Recognising and responding to Early Warning signs in public sector bodies
   6. Client Services Delivery Compliance Internal Audit Report
   7. Performance Management Internal Audit Report
   8. Quality Internal Audit Report
6. Draft Internal Audit Annual Assurance Opinion 2024-25
7. Social Security Scotland Risk Management Update
   1. Risk Management update
   2. Risk Dashboard
8. Social Security Scotland - Fraud and Error Resolution Annual Report 2024-25
   1. Counter Fraud Annual Report 2024-25
   2. Error Interventions Annual Report 2024-25
   3. Recoveries and Recharge Annual Report 2024-25
9. Audit Recommendations Update
10. Social Security Scotland Register of Compliance Update
11. Draft Audit and Assurance Committee Annual Report 2024-25
12. Any Other Business

Notes