Purpose

The purpose of this report is to advise the
Committee of the outcomes of completed audits. Public Sector
Internal Audit Standards require that Internal Audit report the
results of its activities to the Board. In Aberdeenshire Council,
this is the Audit Committee. This report helps satisfy the
requirement.

Content

Not assured. Commence Stage 1 of Committee
Review Process with report back to Audit Committee on 30/10/2025
with an update coming back to the Committee in September monitoring
report.