Audit and Risk Committee — 21 September 2026

1. 1
   Welcome and Apologies
2. 2
   Declarations of Interest
3. 3
   Minute of Meeting of Audit and Risk Committee of 29 June 2026 for Approval

   Minute of Meeting of Audit and Risk Committee of 29 June 2026 for Approval Read text
4. 4
   Internal Audit Follow Up

   Internal Audit Follow Up Read text

   Appendix 1 - Actions with a completion date up to July 2026 which have yet to be completed Read text
5. 5
   Internal Audit Update

   Internal Audit Update Read text

   Appendix 1 - Internal Audit Activity Read text
6. 6
   Internal Audit - 25-11 Assessment and Charging

   Internal Audit - 25-11 Assessment and Charging Read text
7. 7
   Internal Audit - 25-10 Payroll - Additional Payments

   Internal Audit - 25-10 Payroll - Additional Payments Read text
8. 8
   National Fraud Initiative Outcomes 2025/26 and Preparations 2026/27

   National Fraud Initiative Outcomes 2024-25 and Preparations 2026-27 Read text

   Appendix 1 - Part A of Audit Scotland’s Self-Assessment Checklist for those charged with governance Read text

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