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Advisory Audit Board

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.


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


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.


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.

Andrew Shaw

Andrew Shaw is a chartered accountant with over 22 years of experience providing external audit and internal audit services to organisations across the UK.  Andy is a Partner at Anderson Anderson & Brown LLP ('AAB'), where he is the Head of Public Sector and Not for Profit. Prior to joining AAB he held a senior role at KPMG LLP with a portfolio of clients in local government, central government, health, social housing, the third sector and corporate entities. He has significant experience in financial reporting, risk management, governance and internal controls which he applies to his Advisory Audit Board roles.

Andrew Shaw Declaration of Interests 2021 (PDF, 130KB)

Claire Robertson

Claire Robertson is a chartered accountant with over 15 years of experience providing risk management, governance and internal audit services to organisations in Scotland. Claire is a Director at BDO LLP and leads the Scottish Digital, Risk and Advisory Services team. In this role, Claire leads on the provision of a range of assurance, compliance and advisory services to clients ranging from FTSE100 companies to public bodies, to community based housing associations. Claire has experience in process and internal controls improvement, risk management maturity and performance, corporate governance assessment and design, and internal audit start up and transformation. Claire also provides advisory services relating to advising on strategic development, change management, and project management. Her role also includes leading on investigations relating to fraud and whistleblowing.

Claire is also a member of the Advisory Audit Boards of the Scottish Parliamentary Corporate Body, the Children and Young Peoples Commissioner and the Scottish Information Commissioner.

Claire Robertson Declaration of Interests 2021 (PDF, 128KB)


David Watt 

David Watt is an experienced non-executive director/trustee, deploying skills in financial reporting, strategic and performance development at senior level.  He is a member of the Institute of Chartered Accountants of Scotland and the Chartered Institute of Public Finance and Accountancy.

David spent 36 years in professional practice with KPMG, leading financial reporting and assurance services to publicly-funded and non-for-profit organisations in central and local government, housing, further and higher education and the NHS.  Current appointments include membership of the trustee boards of the Church of Scotland and Quarriers, board membership of Glasgow Clyde College, non-executive directorship of the Crown Office and Procurator Fiscal Service, and independent membership of the Scottish Parliamentary Corporate Body Advisory Audit Board and the audit and risk committee of the University of Glasgow.  Completed appointments include Airdrie Savings Bank and Scottish Canals.  David is also a member of the Public Sector Panel of the Institute of Chartered Accountants of Scotland.

David Watt Declaration of Interests 2021 (PDF, 134KB)


Updated: July 4, 2022