This is principally achieved by: • reviewing, in detail, the SPCB’s Annual Report and Accounts and recommending these for signing; • considering reports by the external auditors (Audit Scotland) on the accounts; • reviewing the SPCB’s arrangements for managing risk; • commenting on and, where necessary, informing the internal audit approach; and • making recommendations, where appropriate, on the quality of internal controls. 3. At 31 March...