The Risk, Audit and Performance Committee approved the Internal Audit Plan for 2025-28 on 25 February 2025. The plan details anticipated reviews of the Integration Joint Board's governance, risk management, and control frameworks. It includes core assurance audits and wider value-adding work, with specific audits planned for financial sustainability, civil contingencies, the Alcohol and Drugs Partnership, performance management, staffing compliance with the Health and Social Care Scotland Act 2019, self-directed support payments, and day care establishments.