Report Summary
This is the Approved Minute documented for the Audit, Risk & Assurance Committee held on 14 August 2025. The Minute was approved at the meeting on 12 November 2025.
Meeting
The publication discussed was referenced in the meeting below
Audit, Risk and Assurance Committee - 12 November 2025
Date : 12 November 2025
Location : online
AUDIT AND IMPROVEMENT
INTERNAL AUDIT UPDATE
Members considered the report which provided an update on internal audit progress and Q1 follow up results. Claire Robertson (CRobertson) highlighted a number of key points detailed within the report.
In discussion the following matters were raised:
• Members heard the overtime report was delayed to all management responses to be received.
• Members asked what impact delays have on service delivery. CRobertson explained that outstanding recommendations are varied in multiple areas, but some delays are creating risk exposure that are not within appetite.
• Members sought assurance that there were appropriate channels of internal governance. Angela Wood (AWood) advised there was governance reporting structures at all levels, from divisional dashboards up to the Police Scotland Audit and Risk Board. She assured the Committee root causes for slippage are discussed at all levels.
• John McNellis (JMcNellis) complemented BDO’s Power BI dashboard and welcomed any feedback on how it can be improved.
Members noted the report.
POLICE SCOTLAND AUDIT AND IMPROVEMENT RECOMMENDATION TRACKER Q1
Members considered the report which provided an update of current open recommendations from all audit and improvement activity. AWood provided a summary of the key points detailed within the report.
Members welcomed the recent improvements but were concerned that the focus on new recommendations meant that high risk older recommendation would not be progressed. AWood assured the Committee that high-risk recommendations are always high priority, and work continues to gather evidence to close them off.
The Chair stated concern remains over any detrimental impact to the service.
Members noted the report
SPA AUDIT AND IMPROVEMENT RECOMMENDATIONS UPDATE
Members considered the report which provided an update on progress against the SPA Corporate Strategy for 2024/25, and open recommendations from all SPA corporate audit and inspection activity. JMcNellis highlighted a number of key points detailed within the report.
No questions were raised.
Members noted the report.
