Audit and Assurance Committee – 17 February 2026

Date: Tuesday 17 February 2026

Time: 1330 - 1630

Location: Glasgow High Street – Room 5.1

1. Welcome including conflicts of interest.
2. Minutes of previous meeting and action tracker.
3. Directorate for Internal Audit and Assurance Update.
4. Internal Audit Plan 2026-27.
5. Audit Scotland Audit Plan 2025-26.
6. Social Security Scotland Finance Update.
7. Social Security Scotland Fraud and Error Resolution Update.
8. Social Security Scotland Risk Management Update.
9. Social Security Scotland Audit Recommendations Update.
10. Audit and Assurance Committee Self-Assessment.
11. Any Other Business.