Audit and Assurance Committee - 18 May 2021

Agenda

Date: Tuesday 18 May 2021
Time: 10:00 - 12:30
Location: Video Conference

1. Welcome including conflicts of interest

2. Minutes of previous meeting and action tracker

3. Social Security Scotland Risk Management Update

4. Social Security Scotland 2020-21 - Error Fraud and Debt Annual Report

5. Internal Audit Directorate Update

a) Cover Report

b) Progress Report

6. Internal Audit Directorate – Annual Assurance

a) Cover Report

b) Annual Assurance Opinion

7. Audit Scotland Update and Management Report

a) Cover Report

b) Management Report

8. Annual Governance Statement Review

9. Audit Recommendations Update

Below the Line Papers

Audit Scotland Plan 2020-21

Notes:

Redactions have been made to papers in line with Freedom of Information (Scotland) Act exceptions as follows:

Exemptions applied to the Agenda

Exemptions applied to Minutes of previous meeting and action tracker

Exemptions applied to Social Security Scotland Risk Management Update

Exemptions applied to Social Security Scotland 2020-21 - Error Fraud and Debt Annual Report

Exemptions applied to Internal Audit Directorate Update a) Cover Report

Exemptions applied to Internal Audit Directorate Update b) Progress Report - Review of SPM

Exemptions applied to Internal Audit Directorate Update b) Progress Report - Review of Stakeholder Engagement

Exemptions applied to Internal Audit Directorate Update b) Progress Report - Wave 1 Benefit In-depth Review of Job Start Payment

Exemptions applied to Internal Audit Directorate Update b) Progress Report - Scottish Child Payment Application Process

Exemptions applied to Internal Audit Directorate Update b) Progress Report - Wave 2 Benefit In-depth Review Child Winter Heating Assistant

Exemptions applied to Internal Audit Directorate Update b) Progress Report - Review of People Advise and Health and Safety

Exemptions applied to Internal Audit Directorate Update b) Progress Report - Counter Fraud Governance Review

Exemptions applied to Internal Audit Directorate Update b) Progress Report - Key Financial Systems

Exemptions applied to Internal Audit Directorate Update b) Progress Report - Operations Policy, Guidance and Controls

Exemptions applied to Internal Audit Directorate – Annual Assurance

Exemptions applied to Audit Scotland Update and Management Report Cover Report and Management Report

Exemptions applied to Annual Governance Statement Review

Exemptions applied to Audit Recommendations Update

Exemptions applied to Audit Scotland Plan 2020-21