AUDIT AND IMPROVEMENT

INTERNAL AUDIT UPDATE

Members considered the report which provided an update on internal audit progress and Q4 follow up results. Claire Robertson (CRobertson) highlighted a number of key points detailed within the report.

In discussion the following matters were raised:
• The Committee Chair welcomed the clearer report format.
• Members sought comment on mitigations for long standing recommendations. CRobertson advised that BDO follow up quarterly to ensure risks are being addressed. Prioritisation and management of resources is key as well as a realistic approach to setting and managing timescales. Members asked what can be done to ensure timescales are pragmatic and heard an Internal Audit report on management of recommendations was forthcoming which would assist in managing. DCC Bex Smith (DCCSmith) confirmed all recommendations, and associated timescales had been accepted, and the organisation was getting better at understanding impact and discussing timescale management.
• Members noted that other organisations report on partially discharged recommendations and encouraged BDO to consider same.
• The Committee Chair thanked BDO for their input on new standards at the recent Committee Development Day.

Members noted the report.

POLICE SCOTLAND AUDIT AND IMPROVEMENT RECOMMENDATION TRACKER Q4

Members considered the report which provided an update of current open recommendations from all audit and improvement activity. Assistant Chief Constable Lynn Ratcliff (ACCRatcliff) provided a summary of the key points detailed within the report.

In discussion the following matters were raised:
• Craig Naylor (CNaylor) commented on the progress of recommendations and the Committee Chair agreed that historic recommendations should be responded with an appropriate level of effort.
• Members noted that interdependencies can lead to delays so sought comment on the formal arrangements for addressing and escalating, citing the forensic examinations for child abuse cases as an example. Donna Adam (DAdam) explained that those specific recommendations are joint with the Crown Office and escalation is at ACC/DCC level. She explained that the timescales are long due to the sensitive nature of the work required.
• Members asked what more could be done to address outstanding issues on vetting and what the risks are. DAdam advised there had been a concentrated focus on the area, and it was recognised that resources within the unit may not being used effectively. Work is being accelerated, and it was hoped some HMICS recommendations on vetting would be closed soon but BDO ones would remain open. DAdam assured Members there was appropriates levels of internal reporting and escalation.

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. John McNellis (JMcNellis) highlighted a number of key points detailed within the report.

No questions were raised.

Members noted the report.