Purpose

The purpose of this report is to advise the
Committee of the outcomes of completed audits. Public Sector
Internal Audit Standards require the 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

Agreed overall net risk rating of Major
 and to defer for one cycle for a
further report to Audit Committee in December 2024.