Argyll and Bute HSCP Audit and Risk Committee — 10 November 2026

1. 1
   Apologies for Absence
2. 2
   Declarations of Interest (If Any)
3. 3
   Minutes

   Minutes
4. 4
   Internal Audit Update

   Internal Audit Update
5. 5
   Internal Audit Report Stakeholder Engagement

   Internal Audit Report Stakeholder Engagement

   2026_27 internal audit_HSCP_Stakeholder Engagagement_Auditreport_1_Final2
6. 6
   Internal Audit Report Risk Management

   Internal Audit Report Risk Management

   2026_27 internal audit_HSCP_Risk Management_Final2
7. 7
   Annual Accounts
8. 7a
   Audited Annual Acounts 2025/26

   Audited Annual Acounts 2025/26

   2025-26 Argyll Bute IJB audited Accounts
9. 7b
   Annual External Audit Report

   Annual External Audit Report
10. 7c
    External Audit Correspondence and Assurance

    External Audit Correspondence and Assurance

    Appendix 1 ISA 240 Letter - TCWG 2025-26

    appendix 2 draft response Chair Audit Committee

    Appendix 3 ISA 240 Letter - Management 2025-26

    appendix 4 CFO Response
11. 8
    External Audit Contract Extension

    External Audit Contract Extension

    appendix 1 Audit Scotland
12. 9
    Audit Scotland Publications

    Audit Scotland Publications

    Apendix 1 - local govt budgets

    Appendix 2 quality of public audit

    Appendix 3 Code of Audit practice

    Appendix 4 National Fraud Initiative
13. 10
    Internal Audit Contract

    Internal Audit Contract
14. 11
    Internal Audit Report Direct Payments
15. 12
    Date of Next Meeting

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