Report Summary
This report provides members of the Scottish Police Authority's Audit, Risk & Assurance Committee with an overview of internal audit reports from the 2025/26 internal audit plan, namely overtime; environment and sustainability and complaints management.
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Meeting
The publication discussed was referenced in the meeting below
Audit, Risk and Assurance Committee - 12 November 2025
Date : 12 November 2025
Location : online
Background
The Internal Audit plan for 2025/26 was approved by the ARAC in February 2025. Internal audit undertook the following reviews to provide ARAC with assurance over the design and operating effectiveness of controls in these areas:
a. Overtime
b. Environment and Sustainability
c. Complaints Management
The audit of Change was also planned to be reported to the November ARAC meeting. This audit will now be reported to the February ARAC meeting.
