The impact of Covid-19 on Audit Scotland's work: The Committee will take evidence from-Caroline Gardner, Auditor General for Scotland; Fraser McKinlay, Controller of Audit and Director of Performance Audit and Best Value, Audit Scotland. 4. The impact of Covid-19 on Audit Scotland's work: The Committee will consider the evidence heard at agenda item 3 and take further evidence from— Caroline Gardner, Auditor General for Scotland; Fraser McKinlay, Controller of Audit and Director of Performance Audit and Best Value, Audit Scotland.