Audit, Risk and Scrutiny Board — 18 August 2025

1. Members of the Press and Public
2. Further Information
3. Published: 12/8/25
4. Hybrid Meeting
5. Webcasting of Meeting
6. Apologies
7. Declarations of Interest and Transparency Statements
8. Audit
9. 1
   Summary of Internal Audit Reports 26 April – 30 June 2025

   Item 1 Combined Read text
10. 2
    Summary of Internal Audit Activity in Partner Organisations 26 April – 30 June 2025

    Item 2 Combined Read text
11. 3
    Internal Audit and Counter Fraud Progress and Performance for Period to 30 June 2025

    Item 3 - Progress and Performance Read text
12. 4
    Global Internal Audit Standards in the Public Sector

    4. Global Internal Audit Standards in the Public Sector Read text
13. 5
    The National Fraud Initiative 2024-2028 Strategy

    Item 5 NFI Read text
14. Monitoring & Reviewing Service Delivery Performance Policies and Practice
15. 6
    Audit Scotland Briefing: Additional Support for Learning

    Audit Scotland Additional Support for Learning Briefing Read text
16. 7
    Audit Scotland: Local Government Budgets 2025/26

    LGBudgets 25.26 Read text
17. Audit Exempt
18. Exempt Item
19. Exclusion of Press and Public
20. 8
    Summary of Internal Audit Investigation/Review Reports for period 26 April to 30 June 2025

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