Issue - meetings

Report by Audit Scotland

Audit Scotland recently published a report providing guidance for public bodies and auditors drawing on their recent experience of auditing public bodies during the Covid-19 pandemic.  The Committee gave consideration to this report, with the Chief Internal Auditor providing a verbal overview on the four broad areas - internal controls and assurance; financial management and reporting; governance and risk management. 

Decision:

The Audit and Scrutiny Committee agreed to note the contents of the report and the verbal update on the four broad areas, as outlined in the report, provided by the Chief Internal Auditor. 

(Reference:  Report by Audit Scotland, submitted.)