Report Summary
This report provides members of the Scottish Police Authority's Audit, Risk & Assurance Committee with an overview of the systems of internal control across the four lines of defence and a summary of the findings from key audit and inspection bodies. This statement provides assurance to ARAC Members and the Accountable Officer over the extent of controls which provides the support to inform conclusions included in the annual report and accounts (ARA).
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Meeting
The publication discussed was referenced in the meeting below
Audit, Risk and Assurance Committee - 21 May 2025
Date : 21 May 2025
Location : online
Report detail
In May 2024 the third SPA Integrated Assurance Statement was presented to the Audit, Risk and Assurance Committee. The aim is to give ARAC members visibility of all the assurance activities that have been completed in year across the four lines of defence. Furthermore, an overall conclusion was provided about the level of assurance that can be placed on the Authority’s governance framework, oversight function and systems of internal controls.
The report at Appendix A outlines:
• background to sources of assurance, definitions and the Authority’s four lines of defence model;
• detail of the assurance received during 2024/25 across each of the four lines of defence; and
• an overall conclusion i.e. the integrated assurance statement for 2024/25.
