Report Summary
This report provides members of the Audit, Risk & Assurance Committee with an overview of Internal Audit Annual Plan.
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Further Detail
SPA officials have worked with internal audit on the development of the proposed plan. This also included seeking the view of key partners including: Police Scotland, HMICS and external audit.
SPA officials including the Accountable Officer endorse this plan for the Audit Risk and Assurance committee consideration and approval.
The Authority has undertaken a competitive procurement exercise and awarded a contract for future years internal audit work to BDO. Due to timing, BDO has not been involved in the development of this plan. Once they have been fully inducted we will require to review the plan to ensure it complies with their internal assurance processes and will provide an update to the committee.
