Item 3 - Progress and Performance
Renfrewshire Council · 18 August 2025
Back to Audit, Risk and Scrutiny Board — 18 August 2025 and its agenda
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___________________________________________________________________ To: Audit, Risk and Scrutiny Board On: 18 August 2025 ___________________________________________________________________ Report by: Chief Auditor ___________________________________________________________________ Heading: Internal Audit and Counter Fraud Progress and Performance for Period to 30 June 2025 ___________________________________________________________________ 1. Summary 1.1 The Internal Audit Annual Plan was approved by the Audit, Risk and Scrutiny Board on 17 March 2025. Internal Audit measures the progress and performance of the team on a regular basis using a range of performance indicators. This report monitors progress from 1 April 2025 to 30 June 2025, in terms of the delivery of the Audit Plan for the year and compares actual performance against targets set by the Director of Finance and Resources. 1.2 In terms of Counter Fraud, no formal performance targets for fraud investigation have been established for the following reasons. Part of their work involves being the single point of contact (SPOC) for the Department for Work and Pension’s (DWP) Single Fraud Investigation Service and the Service Level Agreement for this work contains time targets for completing this work. The types of fraud referrals received to date are wide ranging and the team’s objective is to concentrate on investigating those referrals considered to contain the greatest fraud risk. They are also involved in promoting fraud awareness and assisting with the implementation of adequate fraud prevention measures within the Council. 1.3 We also provide advice and support where necessary to council services.
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1.4 The report details progress against local and national initiatives involving Internal Audit and the Counter Fraud Team from 1 April 2025 to 30 June 2025. ___________________________________________________________________ 2. Recommendations 2.1 Members are invited to note the Internal Audit and Counter Fraud Team progress and performance to 30 June 2025. _________________________________________________________ 3. Background 3.1 The progress and performance of the Internal Audit Team is subject to regular monitoring using a number of performance measures. The Director of Finance and Resources has set annual targets for the team to demonstrate continuous improvement. In terms of the Counter Fraud team, there are time targets in place for responding to requests from the DWP’s Single Fraud Investigation Service. Due to the diverse nature of fraud referrals no formal performance targets have been established and the outcomes from investigations are regularly monitored by management. In addition, the Counter Fraud Team are heavily involved in fraud prevention measures within the Council. 3.2 Internal Audit and the Counter Fraud Team support a variety of local and national initiatives through participation in professional practitioner groups and co-ordination of national initiatives such as the National Fraud Initiative. 3.3 This report measures the progress and performance of both the Internal Audit and Counter Fraud Team for the period from 1 April 2025 to 30 June 2025. 4. Internal Audit Resource 4.1 The Risk Management and Insurance Service are in the process of moving to Business Services. On 06/08/25, the recruitment process for a permanent Chief Auditor was completed and the Assistant Chief Auditor has been offered the post. 5. Internal Audit Team Performance (a) Percentage of audit plan completed as at 30 June 2025 This measures the degree to which the Audit Plan has been completed.
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Actual 2024/25 Annual Target 2025/26 Audit Plan Completion Target to 30 June 2025 Audit Plan Completion Actual 30 June 2025 93.6% 90.0% 18% 17.6% The current audit plan completion indicator is slightly below target as a result of a vacancy in the team and also as a result of additional counter fraud duties due to vacancy in this team. These vacancies will be addressed when a permanent Chief Auditor is appointed. (b) Percentage of assignments complete by target date This measures the degree with which target dates for audit work have been met. Target 2025/26 Actual to 30 June 2025 95.0% 100% Actual performance is ahead of the target set for the year. (c) Percentage of audit assignments completed within time budget This measures how well the time budget for individual assignments has been adhered to. Target 2025/65 Actual to 30 June 2025 95.0% 100% Actual performance is ahead of the target set for the year, although this could reduce over the remainder of the year. (d) Percentage of audit reports issued within 6 weeks of completion of audit field work This measures how quickly draft audit reports are issued after the audit fieldwork has been completed. Target 2025/26 Actual to 30 June 2025 95.0% 100% Actual performance is ahead of the target set for the year, although this is likely to reduce over the remainder of the year. 6. Review of the 2025/26 Internal Audit Plan 6.1 Our main focus this quarter has been on the completion of last years audits which were carried forward. It is planned to have these fully completed by 30 September 2025. 6.2 We have commenced our 2025/26 Audit Plan and this is subject to ongoing review in light of any organisational risks arising, and also to
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determine whether any assignments will have to be amended or cancelled as result of us being unable, for any reason, to undertake the work planned. At this stage we are not recommending any further amendments to the plan. 6.3 Although a vacancy factor was built into the Audit Plan, this may result in assignments being completed later than planned and therefore progress will continue to be closely scrutinised by management. 6.4 Any proposed amendments to the audit plan will be brought to this Board for approval. 7 Counter Fraud Team Progress and Performance 7.1 In line with the Service Level Agreement, the Counter Fraud Team act as the Single Point of Contact (SPOC) to route potential housing benefit fraud referrals to the DWP, liaise with the Council’s Housing Benefit Team and DWP Fraud Officers and retrieve the necessary evidence for the DWP Fraud Officers from the Housing Benefit System. Where a suspicion of fraud arises, the team investigate and report their findings to management. Where appropriate, follow-on action is taken, such as reporting the matter to Police Scotland for further investigation, or directly to the Procurator Fiscal. In addition, they also work jointly with DWP Fraud Officers on criminal fraud investigations which focuses on the investigation and prosecution of the Local Authority administered Council Tax Reduction Scheme and Social Security benefit fraud. In addition to investigation work the team also undertake fraud prevention work. 7.2 During this quarter, we still have a member of staff on long term unplanned leave. As a result, some of the supervisory duties have been allocated to the Internal Audit team. We have been working on the various fraud referrals and continuing to process the National Fraud Initiative matches which have been received. In June 2025, additional matches were received that includes data from HMRC and we have commenced risk assessing these. A full report on the results of the National Fraud Exercise will be brought to this Board for information at a later date. 7.3 As part of our fraud prevention work, we are continuing to validate the numerous bank account or remittance contact changes received from the Council’s suppliers and contractors and the details supplied by new Housing Applicants. 7.4 The financial and non-financial results for the period (April 2025 to June 2026) are noted in the table below.
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Financial Outcomes Period to 30 June 2025 (£) Cash savings directly attributable to preventative counter fraud intervention 1,300 Cash recoveries in progress directly attributable to counter fraud investigations 25,696 Notional savings identified through counter fraud investigation, (e.g. housing tenancy and future council tax) 117,702 Housing Benefit Savings Attributable to Joint Working by Counter Fraud and DWP Counter Fraud Officers 0 Other DWP Benefit or Tax Credit Savings identified through other Counter Fraud work or through joint working with DWP 3,731 Non-Financial Outcomes Period to 30 June 2025 Housing properties recovered 1 Housing applications amended/cancelled 2 Housing Allocation Priority Changed 0 Blue badge misuse warning letters issued 7 Blue Badges Cancelled 2 Supplier/Contractor Checks Undertaken 80 7.5 Our notional savings are based on the methodology prepared by the Cabinet Office. 8. Local and National Initiatives Scottish Local Authorities Chief Internal Auditors Group 8.1 The Local Authorities Chief Internal Auditors Group conference, ‘Connections, Collaborations, Catalysts’ was held in June 2025 and was well attended. Various presentations by external parties and workshops were given, covering a range of topics such as the Important Role of Internal Audit in challenging times and building a sustainable workforce, overview of Organisations Assurance Frameworks, Cyber Security and Artificial Intelligence. 8.2 The Annual Report of this group is attached at Appendix 1. The Vision of SLACIAG is set out in the Introduction and the remainder of the report provides an overview of its work throughout the year.
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Scottish Local Authorities Investigation Sub-Group 8.3 The Local Authorities Investigation Sub-Group also met in June and there was a presentation and discussion on employment fraud which appears to be on the increase throughout the public sector. National Fraud Exercise 8.4 Counter Fraud and Service Staff are working on the matches received from this data matching exercise A full report on the results of the National Fraud Exercise will be brought to this Board for information at a later date. Information Security Group 8.5 The Information Security Group, chaired by the Chief Auditor and attended by the Senior Managers from Information Governance, information Management and Cyber Security teams met in April 2025 and discussed current topical issues such as information security incidents, artificial intelligence applications risk and cyber security. _________________________________________________________ Implications of the Report 1. Financial - The Council has in place arrangements to recover the any overpayments identified from the work of the Counter Fraud Team and the National Fraud Initiative. 2. HR & Organisational Development - None 3. Community Planning – Safer and Stronger - effective internal audit is an important element of good corporate governance. 4. Legal - None 5. Property/Assets - None 6. Information Technology - None 7. Equality & Human Rights - None 8. Health & Safety – None 9. Procurement - None
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10. Risk - The progress and performance reported relates to the delivery of the risk-based internal audit plan and the mitigation of the risk of fraud and error. 11. Privacy Impact – None 12. COSLA Implications – None 13. Climate Risk – None 14. Children’s Rights - None ________________________________________________________________ Author: Karen Campbell, Interim Chief Auditor – 07768354651
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Appendix 1 1 ANNUAL REPORT FROM THE CHAIR – 2024 “WORKING TOGETHER TO SUPPORT THE KEY ROLE OF INTERNAL AUDIT” 1. INTRODUCTION 1.1 Membership of the CIPFA Scottish Local Authorities Chief Internal Auditors’ Group (SLACIAG) is open to the chief internal auditor from each Scottish local authority and the Strathclyde Partnership for Transport (SPT). SLACIAG is a Special Interest Group of CIPFA in Scotland, with operational arrangements, vision, and objectives set out in a formal Constitution. 1.2 SLACIAG’s Vision is to be the voice of internal audit across Scottish local authorities and a driving force for best practice in respect of local authority and public transport bodies internal audit, governance, and operations. 1.3 In support of that Vision, SLACIAG has the following objectives: • Secure a quality and responsive service for members of the group. • Develop the influence of the group with key decision makers and institutions in Scotland, as the key representative body for internal audit in local government with a particular emphasis on governance, risk, control and assurance matters. • Strengthen links and build long term relationships across the internal audit community within the public service. • Provide an effective group for the discussion of issues of common concern, sharing of good practice and commissioner of work to develop advanced practice. • Consider the development and training needs of our people as a collective to ensure that the best available products are procured at the best price. • Uphold the group’s key values, including: respect; openness and honesty; adding value; professional team working; sharing best practice; integrity; continuous improvement. 1.4 The purpose of this annual report to key stakeholders is to provide an update on SLACIAG’s activities and achievements over the course of 2024 and to recognise actions required to achieve its Vision. 1.5 SLACIAG has two long-established sub-groups whose activity is reflected in this report: • the Computer Audit Sub-Group (CASG); and • the Scottish Local Authorities Investigators’ Group (SLAIG). 1.6 Further sub-groups were established by SLACIAG in 2023 to lead on development actions arising from the SLACIAG Conference held in June 2023 within specific themes, including risk, data analytics, resourcing, and sustainability/climate change. Their activity in 2024 is also reflected in this report.
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2. MANAGEMENT COMMITTEE 2.1 I, Jill Stacey, Scottish Borders Council, was appointed as Chair of SLACIAG at the AGM in March 2024, continuing as Chair following a 2-year term during 2022-2023 to facilitate succession planning within the Management Committee. I previously served as Chair of SLACIAG during 2014-2015. In accordance with SLACIAG’s Constitution, my term of office will expire after serving 2 years at the SLACIAG AGM in March 2026. The Chair of SLACIAG joins the meetings of the CIPFA Scotland Branch Executive Committee, as SLACIAG is a special interest group of CIPFA in Scotland. 2.2 Yvonne Douglas, South Lanarkshire Council, was re-elected as Treasurer of SLACIAG at the AGM March 2024 having initially been appointed to the role in June 2020. Yvonne provided regular updates on the financial position of SLACIAG to enable the Management Committee to plan activity. 2.3 The appointments to the SLACIAG Management Committee were approved at the AGM March 2024. New members were welcomed to the Management Committee, including each sub-group Lead to ensure all sub-groups were represented. The Chairs of both CASG and SLAIG participate in the Management Committee meetings to derive benefits from their sectoral expertise and to ensure synergy when forward planning the regular meetings. 2.4 The same membership has continued during 2024, as follows: SLACIAG MANAGEMENT COMMITTEE 2024 Jill Stacey Scottish Borders Council Chair SLACIAG Yvonne Douglas South Lanarkshire Council Treasurer SLACIAG Pamela Redpath Fife Council Member; Lead for EQA and Risk Sub-Groups Gillian McConnachie East Dunbartonshire Council Member Duncan Stainbank East Lothian Council Member; Lead for Sustainability/ Climate Change Sub-Group Duncan Black Glasgow City and Shetland Islands Councils Member; Lead for Data Analytics Sub-Group Gordon O’Connor Stirling Council Member; EQA Moderation Panel Jamie Dale Aberdeenshire and Aberdeen City Councils Member Laura Calder City of Edinburgh Council Member; Lead for Resourcing Sub-Group Paul Brown East Dunbartonshire Council Chair CASG Barry Moncur East Dunbartonshire Council Chair SLAIG 2.5 There were Management Committee virtual meetings held in April, May, August and October 2024. The purpose of these meetings was to forward plan SLACIAG and Sub-Group meetings, considering topics, setting dates and arranging speakers. 2.6 The Management Committee also oversees the External Quality Assessment (EQA) process, which is a peer review process established by SLACIAG to enable external validation of compliance with the Public Sector Internal Audit Standards (PSIAS). The Management Committee monitors progress with completion against a recommended programme of reviews each year to ensure that all participating organisations comply with the requirement to undertake an EQA once every 5 years.
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3. SCOTTISH LOCAL AUTHORITIES’ CHIEF INTERNAL AUDITORS GROUP (SLACIAG) SLACIAG Meetings 2024 3.1 There were four SLACIAG virtual meetings in 2024 with topics/speakers set out in the table below in addition to core business. The network continues to be strongly supported by members with a focus on significant and current issues. Date Topics / Speakers 15 March 2024 AGM • SLACIAG Annual Report 2023 (Chair) • SLACIAG Constitution (Chair) • SLACIAG Annual Accounts 2023 (Treasurer) • SLACIAG Subscriptions • Election of Officers Bearers CIPFA Technical Update • Naomi Whitmore, Public Finance Technical Adviser, CIPFA Assurance arrangements on Housing Benefit Subsidy Claims in Scotland • John Cornett, Audit Scotland Fraud Benchmarking in Scotland - SLAIG • Barry Moncur, East Dunbartonshire Council, Chair of SLAIG, and Carol Cleland, Renfrewshire Council 07 June 2024 Director of Finance perspective on Financial Sustainability and the role of Internal Audit • Jamie Robertson, Executive Officer for Finance & Digital Services, East Dunbartonshire Council (Chair of CIPFA Directors of Finance forum) 20 September 2024 Strategic Workforce Risks – Best Value area of focus Workforce Innovation • John Cornett and Blyth Deans, Audit Scotland Financial Sustainability indicators within LGBF • Website demo by Emily Lynch, Improvement Service New Global Internal Audit Standards • Andrew Paterson, EQA Sub-Group and Orkney Islands Council on behalf of Pamela Redpath, EQA Sub-Group Lead and Fife Council 6 December 2024 Strategic Workforce Risks – ‘Building a Sustainable Scottish Local Government Workforce for the Future’ and overview of the Improvement Service “Local Government Workforce Report 2024” • Amanda Spark, Improvement Service New CIIA Global Internal Audit Standards (GIAS), IASAB Application Note for GIAS in UK Public Sector, and CIPFA Code of Practice for Governance of Internal Audit in Local Government • Jill Stacey, SLACIAG Chair and Scottish Borders Council, and Pamela Redpath, EQA Sub-Group Lead and Fife Council
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3.2 The Treasurer produced the 2023 annual accounts, which were considered in draft by the Group at the AGM in March 2024. Thanks to those at South Ayrshire Council for completing the independent audit of the 2023 Accounts. Thanks to Yvonne for her professionalism in fulfilling the Treasurer role and providing regular updates during 2024 on the financial position of SLACIAG which is important to ensure the Group remains financially sustainable. 3.3 A report on behalf of the Management Committee was issued to members containing an analysis of the benefits of SLACIAG membership, benchmarking with some other professional bodies’ subscription fees, and a proposal on subscriptions for 2025 which was approved. External Quality Assessment (EQA) 3.4 There continued to be challenges for the completion of the EQA2 schedule including staff resourcing issues in Councils, knock-on effect of delays during the pandemic response and recovery periods, and conflicts of interest arising from increased Internal Audit shared services arrangements. Responsibility is on the reviewee Council CAE to meet EQA requirements and to keep their Audit Committee informed of any delays in meeting the 5-year timeframe. 3.5 The EQA Sub-Group members set out below have been active in 2024 to oversee the completion of the EQA2 schedule and to plan the EQA3 schedule. The draft schedule of EQA3 peer reviews (involves 29 Councils with 21 CAEs due to shared services arrangements) was approved. The vacancy on the Moderation Panel is not deemed to be a significant resourcing issue currently. EQA Sub-Group Moderation Panel Pamela Redpath Fife Council Paul MacAskill Argyll & Bute Council Andrew Paterson Orkney Islands Council Gordon O’Connor Stirling Council Cecilia McGhee South Ayrshire Council vacancy 3.6 The new Global Internal Audit Standards in the UK Public Sector (GIAS), which incorporate the CIIA Global Internal Audit Standards, IASAB Application Note for the UK Public Sector, and CIPFA Code of Practice for the Governance of Internal Audit in Local Government, will have implications for the SLACIAG EQA3 Peer Review Process and Templates. These will be updated by the EQA Sub-Group. Sub-Groups 3.7 At each of the quarterly SLACIAG meetings during 2024 updates were received from the Sub-Groups in accordance with their respective terms of reference to derive significant benefits from them. 3.8 The Data Analytics Group has had four virtual workshops during 2024 coordinated by GCC team. There has been good participation as an opportunity to share practices, insights, data set examples, data analytics strategies, etc. to improve our Digital Skills within our Internal Audit teams and beyond. 3.9 The Resourcing Group met virtually three times in 2024 to discuss all matters on resourcing our teams including recruitment, succession planning, training, soft skills, ways of working, and mentoring. 3.10 The Sustainability / Climate Change Group shared the Internal Audit Programme on Climate Change Strategy that it had developed, linked to new statutory guidance that is being developed by Sustainable Scotland Network in collaboration with SLACIAG and Audit Scotland on the Role of Audit. 3.11 The Risk Group expanded its small membership to share practice within its approved Terms of Reference and to progress risk benchmarking through use of risk management maturity models. SLACIAG Knowledge Hub 3.12 All Agendas, Minutes, and Presentations of SLACIAG meetings, Conference, EQA Framework Guidance, and other relevant documents are uploaded to the SLACIAG Knowledge Hub to enable access by all members in a secure way. New Members have been registered on the SLACIAG Knowledge Hub, including new starts from within audit teams of Councils, thus enabling greater participation.
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4. COMPUTER AUDIT SUB-GROUP 4.1 The main aim of the Computer Audit Sub-Group (CASG), which is a permanent sub-group of SLACIAG, is to provide a forum to share and discuss computer audit practices and developments. This includes raising awareness of new standards, updates to legislation, new and current topics of interest, and computer audit developments, resources, and techniques. 4.2 The Computer Audit Sub-Group (CASG) met two times in 2024, all meetings were virtual, with topics/speakers as follows in addition to core business: Date Topics / Speakers 29 May 2024 Cyber Threats and the Role of a Security Operation Centre (SOC) - A presentation of the current threats that organisations are facing and the importance of having a SOC in mitigating the effects of such attacks. • Paul Cullimore, Quorum Cyber Business Continuity Audit – A summary of issues noted as part of a recently completed audit. • Yvonne Trundle, North Ayrshire Council 09 October 2024 Power BI – A presentation and walkthrough of examples of the uses of Power BI in a Local Authority. • Hunter Dallas, South Lanarkshire Council Ransomware Attack, Western Isles Council – Presentation to provide an overview of the attack that occurred in 2023, and any lessons learned. • Malcolm Nicol, Western Isles Council 4.3 This year has seen a change in the constitution of the Group, with a new Chair and Secretary taking up their roles in the second half of the year, to ensure the sustainability of the sub-group. The participation in the group remains good. 4.4 Within the SLACIAG Annual Report 2023 reference was made to expanding the role and outputs of CASG to cover, for example, Digital Transformation, Artificial Intelligence (AI), and IT/Cyber Security, in addition to core Computer Audit work. This is still under consideration and would involve a change to the Terms of Reference of the Group. In the first instance, 3 topics were suggested: · Shared Learning from the Western Isles Council from a ransomware attack · Cyber Security Maturity Assessment – tools and role of Internal Audit · Contracts via the Local Authority IT Security Group 4.5 The first topic has been covered with an informative presentation given to the group by the Western Isles Council in October 2024. The Group has had discussions with respect to the maturity assessment and further work is planned in 2025, as is increasing communication with the Local Authority IT Security Group. Furthermore, a presentation covering Artificial Intelligence is planned for April 2025. 4.6 Due to the changes in the constitution of the group some Agendas, Minutes, and Presentations for CASG meetings 2024 are still to be uploaded to the SLACIAG Knowledge Hub (CASG sub-folder) to enable access by all members in a secure way. This will be updated in the coming months as well as improving oversight of each Council’s ICT audit plans during 2025.
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5. SCOTTISH LOCAL AUTHORITY INVESTIGATORS GROUP (SLAIG) 5.1 The main aim of the Scottish Local Authority Investigators Group (SLAIG), which is a permanent sub- group of SLACIAG, is to provide a forum to share and discuss counter fraud practices and developments. This includes raising awareness of updates to legislation, new and current topics of interest, and developments in counter fraud activities. 5.2 The Scottish Local Authority Investigators Group (SLAIG) met four times in 2024, all meetings bar one were virtual, with topics/speakers as follows in addition to core business: Date Topics / Speakers 20 March 2024 Presentation on Scotland Excel information sharing, artificial intelligence, and cyber security issues. Shared training opportunities discussed and progressed. • Danielle Pettigrew, Governance and Performance Manager, Scotland Excel 20 June 2024 Presentation on the 2022/23 National Fraud Initiative, the forthcoming 2024/25 exercise, in particular data quality issues and how LA’s could increase outcomes. • Tim Bridle, Audit Scotland 18 September 2024 Presentation and overview of the Investigatory Powers Act, and outline of the services, particular to the Act, that NAFN could provide. • Paul Choudry, National Anti-Fraud Network (NAFN) Case Study - Sharing lessons learned from a case study relating to the evasion of Council Tax with the provision of fictitious details. • Bobbi Irvine, West Lothian Council 11 December 2024 Presentation on the services available to local authorities from Transunion with regards credit reference data. • Lydia Johnson and Greg Flewitt, Transunion Case Study - Sharing lessons learned from a case study relating to a recent embezzlement case which resulted in a successful prosecution. Control weaknesses and red flags were discussed and good practice shared. • Matthew Dickson, Aberdeen City Council 5.3 One specific task assigned to SLAIG was the Benchmarking on fraud activity and resources to align with the vison and objectives of SLACIAG and SLAIG’s Terms of Reference. The proposal was agreed in March 2024 that all local authorities will participate in a benchmarking exercise. The core content of the exercise will include resources, training, and outcomes. 5.4 One of the SLACIAG Management Committee members is assigned as Senior Sponsor of SLAIG to provide direction re Group’s meetings and agendas. 5.5 All Agendas, Minutes, and Presentations of SLAIG meetings, and other relevant documents are uploaded to the SLAIG Knowledge Hub to enable access by all members in a secure way.
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6. CONCLUSION 6.1 Notwithstanding the challenges that continue to affect our organisations, SLACIAG and its Sub-Groups have had another successful year, as evidenced by the participation in our virtual meetings and the range of topics discussed. 6.2 During the year Chief Audit Executives considered significant matters facing our organisations such as Financial Sustainability Risks and Strategic Workforce Risks, engaged in the consultation of new Global Internal Audit Standards and assessed their impact on the provision of assurance and advisory services, and discussed other key issues and shared approaches being taken to address these. In line with their remits, the CASG and SLAIG Sub-Groups respectively focussed on computer audit and counter fraud matters that are affecting our organisations and our functions/individuals. The Data Analytics, Resourcing, Sustainability/Climate Change and Risk Sub-Groups are excelling in their exploration of specific matters. I give thanks to those who volunteer their time to achieve this. 6.3 I would like to thank the Management Committee and the Leads of our Sub-Groups for their work in organising meetings and responding to the challenges that have arisen. I would also like to thank our speakers for giving up their time to join us at our virtual meetings during 2024 and assist us in enhancing our effectiveness as providers of assurance and compliance services. 6.4 My thanks are also extended to our members for their support, as evidenced by engaging in our virtual meetings during 2024, but also by the generous advice and assistance provided in relation to the myriad of audit, risk and governance questions which have arisen within our membership during the year. SLACIAG relies on the dedicated and hard-working public sector professionals within its membership and look forward to our biennial 2-day in-person Conference on 5 and 6 June 2025. Jill Stacey Chief Officer Audit & Risk, Scottish Borders Council Chair of SLACIAG 14 March 2025