Audit and Assurance Committee - 18 August 2026

Date: Tuesday 18 August 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. Audit Scotland Annual Audit Report Progress Update.

5. Social Security Scotland Finance and Recoveries and Recharge Update.

6. Social Security Scotland Fraud and Error Resolution Update.

7. Social Security Scotland Risk Management Update.

8. Social Security Scotland Audit Recommendations Update.

9. Draft Audit and Assurance Committee Annual Report.

10. Assessment of External Audit.

11. Any Other Business.