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You talk about having a “rounded suite”. On that issue, there has been a lot of talk of “doing in” the exam results. What are your thoughts on whether we should keep exams or get rid of them?

I have a couple of questions on section 22 reports. I will not ask you which bodies might be subject to such reports this year, but how many section 22 reports do you expect to lay before Parliament this year? Do you think that the number will increase? If so, is that directly related to the Covid-19 pandemic?

You touched on my next question when you mentioned that section 22 reports are known as “What went wrong?” reports. What are your views on publishing a section 22 report when the annual audit has picked up exceptional work that could be used to highlight good practice across the public sector?

That is good—we can change them into “What went right?” reports.

I have a quick question on planned performance audit reports. There are obviously a lot of problems just now with ferries, which are still causing issues for residents on islands and their friends and families from the mainland who want to visit them. Because we are being encouraged to have staycations, people are trying to get on ferries, so the problems are also affecting the islands’ local economies. What is the scope of the current inquiry into the new ferries and when do you plan to report on it? You have put the date for that down as March 2022, but will we be on track to get a report then? It is obviously quite urgent.

I have no relevant interests to declare.

I nominate Colin Beattie.

Colin Beattie was chosen as chair.

Alexander Sloan’s work on the audit of Audit Scotland’s annual report and accounts was delivered remotely during the period of Government restrictions and guidance to work at home where possible. Will you tell us about the changes to Alexander Sloan’s approach to the audit, to allow us to understand the challenges that remote auditing presents, and the impact that it had on the audit?

Has working remotely led to any beneficial innovations in the audit process that could be adapted going forward?

Okay. On Audit Scotland’s work programme, we know the reasons for the change of focus—that is because of the impact of the pandemic. Can you provide us with further information on how parts of the former work programme were identified as suitable for deferment or cancellation? How does the board assure itself that any risks or issues in those areas have not subsequently deteriorated?

I will move on to internal audit arrangements. On page 37, Audit Scotland confirms that five of the six internal audits in 2020-21 achieved substantial assurance. Will you give us further information on the reasons for and the response to the one internal audit that received a reasonable assurance conclusion from BDO?