AUDIT AND IMPROVEMENT

INTERNAL AUDIT UPDATE
Members considered the report which provided an update on internal audit progress and Q3 follow up results. Claire Robertson (CRobertson) highlighted a number of key points detailed within the report.

In discussion the following matters were raised:
• Members sought more information regarding the disputed recommendations relating to Forensic Services case file management. CRobertson advised that the recommendation was raised following misplacement of physical case files however BDO were unsure of the risk level at the time as the audit was undertaken by the previous auditors. The recommendation was about tracking files with a system solution. Forensic Services have explained that a low number of case files are misplaced therefore they don’t agree a system solution is proportionate, which BDO disagree with. In response, Craig Donnachie (CDonnachie) committed to sharing the full report with BDO and explained that the Forensic Services Director did not agree with the recommendation at the time it was raised. CDonnachie explained that within the last year, 6 files out of approximately 40,000 have been misplaced but subsequently traced and are recorded through a management system. The Committee Chair requested further discussions take place, and noted the possibility that the new process set out to consider disputed recommendations may be used and reported to the next Committee.
• The Committee were assured that all Internal Audit Reports scheduled to come to the May meeting were on track and there were no delays anticipated.
• The Committee noted their disappointed that two high risk recommendations relating to Police Scotland ICT delivery were not yet completed. Andrew Hendry (AHendry) advised there were challenges in closing as they are aligned to bigger areas of work. He agreed to provide a more detailed update to the next Committee.

Members noted the report and agreed the following actions:
20250206-AUD-001: BDO to be provided with the initial full report relating to Forensic Services Case File Management system.
20250206-AUD-002: BDO and Forensic Services to have further discussions to reach a solution on the case file management recommendation which was reported to Feb ARAC as not implemented
20250206-AUD-003: More detailed update to be provided to next meeting on the two high risk recommendations relating to Police Scotland ICT delivery.

POLICE SCOTLAND AUDIT AND IMPROVEMENT RECOMMENDATION TRACKER Q3
Members considered the report which provided an update of current open recommendations from all audit and improvement activity. Chief Superintendent Vicky Watson (CSWatson) provided a summary of the key points detailed within the report.

In discussion the following matters were raised:
• Members raised concern on the number of live actions and sought further detail on attempts to close. CSWatson responded that evidence is provided to scrutiny bodies to close actions, but formal closing is a decision for them. DCC Bex Smith (DCCSmith) added that as some recommendations are old, there are now different ways of working and Police Scotland need to be more robust at challenging completion. The Committee Chair acknowledged the effort made to close actions but encouraged a move away from ‘perfection’ to ‘good enough.’
• The Committee Chair reiterated the Committee requires assurance that delayed actions are being addressed with appropriate prioritising.
• Members were assured that all recommendations have been aligned to Best Value themes.
• Annie Crawley (ACrawley) advised the Committee that HMICS would only close actions if they are confident that they are being met. She advised discussions on progress is always welcome as well as uploaded evidence, and HMICS appreciate there can be many dependencies.
• Members noted that recommendations are being added at a higher rate than are closed off, and a lot are not stand-alone recommendations so are being addressed through transformation. Members therefore encouraged risk mitigation to be considered as part of the process.
• Members noted the proposed internal audit plan included an audit which looked at the management of recommendations and the process for how they managed.

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.

Lynn Brown confirmed she was content with 77% of corporate strategy milestones being completed. She advised another 14 would be delivered in next quarter and explained that there have been resources gaps in some areas which would soon be filled.

Members noted the report.