The IJB Audit Committee is a sub-committee of the Integration Joint Board (IJB) responsible for overseeing the IJB's governance, risk management, internal controls, and financial reporting. It reviews audit reports and evaluates the effectiveness of governance systems, providing regular updates to the IJB on these matters. The committee comprises six IJB members, with four voting and two non-voting members, ensuring equal representation from NHS Grampian and Aberdeenshire Council.