The Advisory Audit Board

The Advisory Audit Board, or AAB, advises the Commissioner on arrangements in place for corporate governance, managing risk and auditing financial and management performance. It also reviews the arrangements the Commissioner has in place in these areas.

The AAB meets at least once a year, and the administrative team is provided by the Commissioner's staff. The Commissioner and a member of staff attend the meetings, but are not AAB members themselves.

All members of the AAB are voluntary. They do not receive any payment for sitting on the Board.

What the Advisory Audit Board does

The AAB advises the Commissioner on matters including:

  • whether the arrangements in place for ensuring sound internal control are good enough, including consideration of the assessment and management of business risk
  • the planned activity of Audit Scotland in relation to the Commissioner's office, and the results of its work
  • the major findings of audit reports as they affect the overall performance of the Commissioner's office
  • the Commissioner's responses to issues identified by audit activity, and the arrangements for monitoring the implementation of agreed recommendations
  • other sources of assurance relating to corporate governance requirements for the Commissioner, including reports on financial management and related issues.

The AAB reports to the Commissioner once a year for the purpose of the annual report and accounts. It may also provide reports at other times if it thinks this is necessary. The Commissioner's external auditors, Audit Scotland, have access to members of the AAB and normally attend its meetings.

Annual Audit Reports

Annual Audit Reports are prepared for both Scotland's Commissioner for Children and Young People and the Auditor General for Scotland. The functions of these reports include:

  • setting out the scope, nature and extent of an audit
  • summarising the auditor’s opinions on the Commissioner’s financial statements
  • reporting any conclusions and significant issues that arise from an audit.

Download a PDF of the Annual Report on the 2016/17 Audit.

Download a PDF of the Annual Report on the 2015/16 Audit.

Download a PDF of the Annual Report on the 2014/15 Audit.

Download a PDF of the Annual Report on the 2013/14 Audit.

Download a PDF of the Annual Report on the 2012/13 Audit.