The Advisory Audit Board oversees the management of risk and audit issues, and reports to the Ombudsman. Committee responsibilities are set out below.
Financial reporting
Monitoring the integrity of the SPSO’s financial statements, including its annual and interim reports and any other formal announcement relating to its financial performance, reviewing significant financial reporting issues and judgements which they contain. Reviewing summary financial statements and any financial information contained in certain other documents, such as budget submissions.
Internal controls, performance and risk management systems
Reviewing the effectiveness of the SPSO’s internal financial controls, other internal controls, performance management, and risk management systems.
Whistleblowing
Reviewing the SPSO's arrangements for its employees to raise concerns, in confidence, about possible wrongdoing in financial reporting or other matters. Ensuring that these arrangements allow proportionate and independent investigation of such matters and appropriate follow up action.
Internal and external audit
Internal
Advise the Ombudsman in relation to: engaging suitable external auditors; reviewing and assessing internal audit requirements and approving annual internal audit work plan; reviewing all reports from those auditors; reviewing and monitoring the senior management team's responsiveness to the findings and recommendations of the auditor.
External
Oversee the relationship with the external auditor; meet regularly with the external auditor, including before and after the audit; meet the external auditor at least once a year, without members of the senior management team present, to discuss their remit and any issues arising from the audit; review and approve the annual audit plan and ensure it is consistent with the scope of the audit engagement; review the findings of the audit with the external auditor.
- 2024-25 Advisory Audit Board Annual Report
- 2023-24 Advisory Audit Committee Annual Report
- 2022-23 Advisory Audit Committee Annual Report
- 2021-22 Advisory Audit Committee Annual Report
- 2020-21 Advisory Audit Committee Annual Report
- 2019-20 Advisory Audit Committee Annual Report
- 2018-19 Advisory Audit Committee Annual Report
- 2016-17 Advisory Audit Committee Annual Report
Committee members
Joe Al-Gharabally is a senior board leader, transformational strategist, and trusted advisor to both public-sector institutions and global private-sector organisations. Over a three-decade career spanning 15 countries, and through senior roles with the Royal Bank of Scotland, AT&T Solutions, Deloitte, and most recently as a Partner at EY, he has led some of the most complex governance, technology, and organisational transformations across the UK public sector and international financial-services landscape. Joe brings a distinctive blend of board-level governance expertise, transformational delivery and assurance, digital and operational leadership, and deep experience operating within politically sensitive, high-stakes environments.
He currently serves as Chair of the Advisory Audit Board of the Scottish Parliamentary Corporate Body and leads the audit and advisory boards for a wide portfolio of national oversight bodies, including the Scottish Public Services Ombudsman, Scottish Information Commissioner, Children and Young People’s Commissioner Scotland, Ethical Standards Commissioner, Scottish Biometrics Commissioner, Scottish Human Rights Commission (Audit & Risk Committee), and the Patient Safety Commissioner for Scotland. Previously, Joe served eight years as a Board member Non-Executive Director and Chair of the Audit & Risk Committee for the Scottish Courts and Tribunals Service, where he played a central role in justice reform, strengthening governance, modernising court services, and ensuring operational resilience throughout the COVID-19 pandemic.
Joe is widely recognised for delivering major digital and organisational transformations—reshaping core operating models and leading global programmes across platform modernisation, cloud, cyber, AI, digital case management, finance, and HR. He has led teams of more than 500 specialists and overseen investment portfolios exceeding £750 million, consistently driving improvements in performance, governance, and public value.
Known as an influential and integrity-driven leader, Joe brings strategic clarity, constructive challenge, and direction to executive teams and boards. His ability to combine governance strength with transformational delivery makes him a highly sought-after advisor for organisations requiring assurance or facing major change, regulatory scrutiny, or digital modernisation at scale.
Siobhan White is Associate Dean: Learning & Teaching at the University of the West of Scotland where she provides leadership for the School of Business & Creative Industries in creating and sustaining a high-quality, supportive, and inclusive learning environment. Key responsibilities include supporting the delivery of innovative pedagogical approaches, academic staff development, student partnership, education enhancement, technology enhanced learning, academic skills development, and influencing programme development and quality of standards, fostering cross university collaboration in all such activities.
She was previously Assistant Head: Learning, Teaching & Quality of the Glasgow School for Business & Society, and a Senior Lecturer in Accounting within the Department of Finance, Accounting & Risk at Glasgow Caledonian University. She had teaching interests and expertise in a variety of under-graduate, post-graduate and professional programmes, and was Head of the GSBS Learning Development Centre.
She specialises in the subject areas of public sector accounting, internal/external auditing, and public sector financial management, having previous work experience as a government auditor. She is also actively involved in researching all of the above topics and has presented and published a range of papers in these areas, both in the UK and overseas. Siobhan is also a qualified Chartered Public Finance Accountant, a previous Non-Executive Director of West of Scotland Housing Association/Chair of their Audit Committee, the previous Chair of the Audit & Governance Panel at South Ayrshire Council, a past national examiner for CIPFA/ACCA, and sits in an advisory capacity on governance and scrutiny to many public sector organisations. She has taught, and continues to teach, on a variety of courses and consultancy projects for professional accountancy institutes and bodies, and for overseas Governments.
Siobhan is currently a Non-Executive Board Member for the Scottish Housing Regulator and Chair of their Audit & Risk Assurance Committee, as well as being a Non-Executive Board Member for NHS Lanarkshire and a Member of their Audit & Risk Committee. She is currently undertaking a Professional Doctorate on how direct entry students learn, using the photovoice research method. Outwith her professional work, Siobhan is kept busy with four children and an ongoing desire to learn the piano!
Steve Renwick retired as Director of Finance for an Ofsted "Outstanding" Children's Services Company in Sunderland in Easter 2024. In his career to date, Steve has been a Chartered Accountant and CIPFA Member and has served on many Boards including NHS Lothian, Disclosure Scotland, Together for Children Sunderland Limited and Fife Cultural Trust.
Steve is well versed in governance and has both chaired audit committees and written training courses on the subject for bodies including CIPFA. In addition, Steve ran a successful consultancy for many years and worked in 24 of Scotland's 32 local authorities.