Audit and Assurance Committee - 13 May 2025

Audit and Assurance Committee - 13 May 2025

Agenda

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

A). Internal Audit Progress Paper

B). Supporting Paper 1 – Global Internal Audit Standards

C). Supporting Paper 2 - Strategy and Delivery Plan

D). Supporting Paper 3 – Internal Audit Charter 2025-26

E). Supporting Paper 4 - Recognising and responding to Early Warning signs in public sector bodies

F). Client Services Delivery Compliance Internal Audit Report

G). Performance Management Internal Audit Report

H). Quality Internal Audit Report

6. Draft Internal Audit Annual Assurance Opinion 2024-25

7. Social Security Scotland Risk Management Update

A). Risk Management update

B). Risk Dashboard

8. Social Security Scotland - Fraud and Error Resolution Annual Report 2024-25

A). Counter Fraud Annual Report 2024-25

B). Error Interventions Annual Report 2024-25

C). 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

Exemption applied to Agenda

Exemption applied to Minutes of previous meeting and action tracker

Exemption applied to Social Security Scotland Finance Update and 2024-25 Accounting Policies Approach

Exemption applied to Internal Audit Progress Paper

Exemption applied to Supporting Paper 1 – Global Internal Audit Standards

Exemption applied to Supporting Paper 2 - Strategy and Delivery Plan

Exemption applied to Supporting Paper 3 – Internal Audit Charter 2025-26

Exemption applied to Supporting Paper 4 - Recognising and responding to Early Warning signs in public sector bodies

Exemption applied to Client Services Delivery Compliance Internal Audit Report

Exemption applied to Performance Management Internal Audit Report

Exemption applied to Quality Internal Audit Report

Exemption applied to Draft Internal Audit Annual Assurance Opinion 2024-25

Exemption applied to Risk Management Update

Exemption applied to Risk Dashboard

Exemption applied to Counter Fraud Annual Report 2024-25

Exemption applied to Error Interventions Annual Report 2024-25

Exemption applied to Recoveries and Recharge Annual Report 2024-259

Exemption applied to Audit Recommendations update

Exemption applied to Social Security Scotland Register of Compliance Update

Exemption applied to Draft Audit and Assurance Committee Annual Report 2024-25