The risks identified will be used to inform discussion on the Interim Strategy Review with Leadership Team at their meeting in April 2023. 4.2 AAB members noted the update. 2 I tem 5: Audit Scotland AAB(MAR23)02 – 2022/23 Audit Plan 5.1 Carole Grant, Audit Scotland, introduced the audit plan explaining that materiality levels are consistent with prior year. 5.2 Ms Grant drew particular attention to the planned work on the SPCB’s arrangements for cyber security and climate change reporting which forms part of the wider scope section of the audit plan. 5.3 AAB members noted the plan.