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Published: 11 February 2026

Internal Audit Reports - 12 February 2026

Report Summary

This report provides members of the Scottish Police Authority's Audit, Risk & Assurance Committee with an overview of the most recent internal audit activity, undertaken to test the effectiveness of the internal control environment; and providing opportunity to scrutinise managements response to the findings.

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 - 12 February 2026

Date : 12 February 2026

Location : online


Purpose and recommendation

Purpose
To present the results of the most recent internal audit activity, undertaken to test the effectiveness of the internal control environment. Providing opportunity to scrutinise managements response to the findings.

Recommendation
For Discussion


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