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Published: 28 May 2025

Approved Minute - 6 February 2025

Report Summary

This is the Approved Minute documented for the Audit, Risk & Assurance Committee held on 6 February 2025. The Minute was approved at the meeting on 21 May 2025.

Meeting

The publication discussed was referenced in the meeting below

Audit, Risk and Assurance Committee - 6 February 2025

Date : 06 February 2025

Location : online


INTERNAL AUDIT REPORTING

INTERNAL AUDIT REPORTS
Members considered the audit report on Implementation of Change Projects and Realisation of the Change Benefits. CRobertson highlighted a number of key points detailed within the report.

In discussion the following matters were raised:
• DCCSmith advised the Committee of a recent change prioritisation day within Police Scotland which had highlighted the work required to get in the right position to deliver change and align with the budget and business plan. Members also heard the new portfolio alignment will also help focus on the change and transformation agenda.
• Resources Committee Chair, Grant Macrae, confirmed the Resources Committee receive portfolio reporting from original business case through to how it is progressed, however there was a need for improved benefits reporting.
• Members questioned the root causes BDO found and asked why there were no action steps. CRobertson advised BDO were looking at embedding new expectations and requirements and developing benefits tracking and reporting. BDO are satisfied, from the management responses, that there is an understanding of a need for change. DCCSmith added that Police Scotland has not invested in change as much as it should therefore it needs to move at pace to a deliver target operating model but has to assess how it is set up to do that.

Members noted the report.

ANNUAL INTERNAL AUDIT PLAN
Members considered the Annual Audit Plan. CRobertson highlighted a number of key points detailed within the report. JMcNellis informed the Committee it had been a collaborative approach and highlighted that some areas are based on risk, committee focus and other topical or current issues.

In discussion the following matters were raised:
• The Committee Chair stated that it was a comprehensive plan.
• Regarding the risk register audit, CRobertson advised BDO will focus on registers that impact the strategic objectives but will look at all registers to ensure that low-level risks do not collectively affect a strategic objective.
• Regarding the Commonwealth Games, the SPA Chief Executive highlighted that the plan should be clear that it is about policing the event, not the event itself.

Members approved the Annual Internal Audit Plan.

ANNUAL EXTERNAL AUDIT PLAN
Members considered the Annual External Audit Plan. Hannah McKellor highlighted a number of key points detailed within the report. Joanne Brown advised that Grant Thornton have been invited to a scoping meeting for the Best Value audit and some of their work on financial management and sustainability will be used.

In discussion the following matters were raised:
• Members received assurance that there was engagement with Audit Scotland to mitigate the risk of delays in the completion of pension funds accounts that impact on the SPA Annual Report and Accounts.
• Members were also informed that the Best Value Audit would not impact the deadlines for completing the Annual Report and Accounts.

Members noted the report.