Audit and Assurance Committee – 19 May 2026

Date: Tuesday 19 May 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. Social Security Scotland Finance Update and Approach to Accounting Policies and Capitalisation Policy 2025 – 26.
4. Audit Scotland 2025 – 26 Financial Year Update.
5. Directorate for Internal Audit and Assurance Update.
6. Draft Internal Audit Annual Assurance Opinion 2025-26.
7. Social Security Scotland Risk Management Update.
8. Social Security Scotland - Fraud and Error Resolution Annual Report 2025-26.
9. Identification and Verification Progress Update.
10. Any Other Business/ Below the Line