Scottish Commission on Social Security (SCoSS): Annual Report and Accounts 2022 - 2023

In part, this increase in the size of the Secretariat is intended to take forward the recommendations of the external review and improve the governance of SCoSS more generally. [...] Risks facing SCoSS During the year, the SCoSS Board oversaw and approved the approach to the management of corporate risk, updating the Risk Management Framework, and developing the processes and format of risk management in closer alignment with the guidance and advice produced by the Scottish Government. [...] Independent Auditor’s Report Independent auditor’s report to the members of Scottish Commission on Social Security, the Auditor General for Scotland and the Scottish Parliament Reporting on the audit of the financial statements Opinion on financial statements I have audited the financial statements in the annual report and accounts of Scottish Commission on Social Security for the year ended 31 Ma. [...] The capability of the audit to detect fraud and other irregularities depends on factors such as the skilfulness of the perpetrator, the frequency and extent of manipulation, the degree of collusion involved, the relative size of individual amounts manipulated, and the seniority of those individuals involved. [...] Opinions prescribed by the Auditor General for Scotland on Performance Report and Governance Statement In my opinion, based on the work undertaken in the course of the audit: • the information given in the Performance Report for the financial year for which the financial statements are prepared is consistent with the financial statements and that report has been prepared in accordance with the Soc.