Scottish Fiscal Commission Audit

Deloitte
arc beats above · slides in the middle · loops below · scroll → 2 LOOPS
SETUP TENSION ANALYSIS EVIDENCE RESOLUTION APPENDIX
HOVER FOR DETAILS · CLICK A SLIDE FOR FULLSCREEN · STEP 2
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Deck intelligence map

5
coverage by narrative range · generated from this deck JSON

Slide inventory

43
every slide · same image gating as the playbook
01
Slide 1
Includes logos for Deloitte and the Scottish Fiscal Commission.front_matter
Open slide detailBeat · Situation & Context
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front_matter
Open slide detailBeat · Situation & Context
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summarize
Open slide detailBeat · Situation & Context
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summarize
Open slide detailBeat · Situation & Context
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summarize
Open slide detailBeat · Situation & Context
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transition
Open slide detailBeat · Situation & Context
07
The slide uses a maturity-based grading system (Lagging, Developing, Mature) to assess various audit-related control areas.diagnose
Open slide detailBeat · Problem & Complication
08
The slide uses a linear process flow with callout boxes providing detail for each stage.present_framework
Open slide detailBeat · Problem & Complication
09
The slide uses a table to present risk assessment data and includes legends for judgment levels and control approaches.summarize
Open slide detailBeat · Problem & Complication
10
This is a standard audit risk disclosure slide from a Deloitte report.diagnose
Open slide detailBeat · Problem & ComplicationLoop · Cost Of Inaction
11
The slide uses a two-column structure to contrast risk identification with audit response, concluding with a specific view on findings.diagnose
Open slide detailBeat · Problem & ComplicationLoop · Cost Of Inaction
12
The slide outlines audit findings for the Scottish Funding Council (SFC).diagnose
Open slide detailBeat · Problem & ComplicationLoop · Cost Of Inaction
13
The slide outlines standard audit report disclosures for a public sector body in Scotland.summarize
Open slide detailBeat · Evidence & Proof
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summarize
Open slide detailBeat · Evidence & Proof
15
transition
Open slide detailBeat · Evidence & Proof
16
The slide uses a 2x2 matrix to categorize audit areas.present_framework
Open slide detailBeat · Evidence & Proof
17
The slide uses a vertical process flow to frame the diagnostic questions for financial management.diagnose
Open slide detailBeat · Evidence & Proof
18
Includes a specific 'Deloitte view' callout box summarizing the audit findings.diagnose
Open slide detailBeat · Evidence & Proof
19
The slide uses a process flow to frame diagnostic questions regarding financial sustainability.diagnose
Open slide detailBeat · Evidence & Proof
20
The slide references an Audit Scotland report from 2014 as a framework for financial strategy.diagnose
Open slide detailBeat · Evidence & ProofLoop · Mece Breakdown
21
The slide provides a diagnostic view of the Commission's financial planning status relative to Scottish Government expectations.diagnose
Open slide detailBeat · Impact & Next StepsLoop · Mece Breakdown
22
The slide uses a process flow diagram to represent the governance structure.diagnose
Open slide detailBeat · Impact & Next StepsLoop · Mece Breakdown
23
Includes an organizational chart snippet and narrative on governance and risk management.summarize
Open slide detailBeat · Impact & Next StepsLoop · Mece Breakdown
24
The slide is a continuation of a section on wider scope requirements, focusing on governance and transparency.summarize
Open slide detailBeat · Impact & Next StepsLoop · Mece Breakdown
25
The slide uses a process flow diagram on the left to frame the diagnostic questions.diagnose
Open slide detailBeat · Impact & Next StepsLoop · Mece Breakdown
26
The slide contrasts the Commission's current reporting limitations with Deloitte's recommendation for an outcomes delivery framework.diagnose
Open slide detailBeat · Impact & Next Steps
27
The slide outlines the regulatory duty of Best Value and provides a specific audit conclusion for the Scottish Fiscal Commission.diagnose
Open slide detailBeat · Impact & Next Steps
28
The slide presents a Q&A style table detailing the organization's climate change stance.summarize
Open slide detailBeat · Impact & Next Steps
29
The slide presents a Q&A style table regarding climate change reporting compliance and impact, followed by an auditor's recommendation.diagnose
Open slide detailBeat · Impact & Next Steps
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summarize
Open slide detailBeat · Impact & Next Steps
31
The slide outlines the Commission's current stance on climate change reporting requirements and provides a recommendation for future disclosure.diagnose
Open slide detailBeat · Solution & Approach
32
Includes a signature block for Pat Kenny, Deloitte LLP.summarize
Open slide detailBeat · Solution & Approach
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appendix
Open slide detailBeat · Solution & Approach
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plan_implementation
Open slide detailBeat · Solution & Approach
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plan_implementation
Open slide detailBeat · Solution & Approach
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plan_implementation
Open slide detailBeat · Solution & Approach
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plan_implementation
Open slide detailBeat · Solution & Approach
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plan_implementation
Open slide detailBeat · Solution & Approach
39
The slide presents a summary of unadjusted misstatements identified during an audit, showing their impact on SOCNE, net assets, and reserves.analyze_data
Open slide detailBeat · Solution & Approach
40
The slide details specific accounting adjustments made by management to correct misstatements identified during the audit.summarize
Open slide detailBeat · Solution & Approach
41
This slide outlines the standard audit approach to fraud detection and management accountability.summarize
Open slide detailBeat · Solution & Approach
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summarize
Open slide detailBeat · Solution & Approach
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front_matter
Open slide detailBeat · Solution & Approach