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Published: 29 May 2025

Internal audit annual report - 21 May 2025

Report Summary

This report provides members of the Scottish Police Authority's Audit, Risk & Assurance Committee with an overview of conclusions and key findings from the internal audit work undertaken during the year ended 31 March 2025, including the overall opinion on the internal control systems within Scottish Police Authority, Police Scotland and Forensic Services.

To access the full document please open the PDF document above.

To view as accessible content please use the sections below. (Note that tables and some appendixes are not available as accessible content). 

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

The Scottish Public Finance Manual (SPFM) requires internal audit to provide an annual report to the Accountable Officer and Audit Committee that provides an opinion on the adequacy and effectiveness of the governance, risk management and internal control system of the organisation.

The internal audit plan for 2024/25 was approved by the ARAC in February 2024.

The annual report forms part of the assurance required by the Accountable Officer to enable them to sign the Governance Statement to be provided alongside the accounts for which they are directly responsible.

The annual report summarises internal audits conclusions and key findings from their work over the financial year.

Appendix A provides the full annual report. It includes:
• the scope and responsibilities between management and internal audit;
• the coverage achieved in the year;
• key themes from their work
• confirmation of independence;
• statement of conformance with Public Sector Internal Audit Standards;
• KPI’s / internal quality assurance; and
• overall internal audit opinion for the year.

Overall, internal audit concluded:
• In 7 of the 11 audits performed, BDO provided reasonable assurance.
• For the 4 audits, BDO found that further work was required to ensure that there are robust controls in place. As such, BDO are not able to provide reasonable assurance but limited assurance.