Decision Maker: Audit Committee

Outcome: Agreed

Is Key Decision?: No

Is Callable In?: No

Date of Decision: September 24, 2025

Purpose: The purpose of this report is to advise the Committee of the outcomes of completed audits. Global 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: