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
Implications
FINANCIAL IMPLICATIONS
The cost of providing the internal audit service is included in the current years budget.
The implementation of recommendations from internal audit work is likely to have financial implications.
PERSONNEL IMPLICATIONS
There are no specific personnel implications associated with this paper, however, reviews may have considered this aspect.
The internal audit service is provided by an external provider, BDO.
LEGAL IMPLICATIONS
There are no specific legal implications associated with this paper. Reviews will consider applicable legal implications.
REPUTATIONAL IMPLICATIONS
There are no specific reputational implications associated with this paper.
The objective of the internet audit service is to provide an independent opinion on the organisation and the effectiveness of its operations. Its reviews aim to help the organisation promote improved standards of governance, better management, decision making and more effective use of funds. This aids transparency and contributes toward confidence in the Authority.
SOCIAL IMPLICATIONS
There are no specific social implications associated with this paper, however, reviews may have considered this aspect.
COMMUNITY IMPACT
There are no specific community impact implications associated with this paper, however, reviews may have considered this aspect.
EQUALITIES IMPLICATIONS
There are no specific equalities implications associated with this paper, however, reviews may have considered this aspect.
ENVIRONMENT IMPLICATIONS
There are no specific environmental implications associated with this paper, however, reviews may have considered this aspect.
In particular, the internal audit of environment and sustainability considers arrangements towards the achievement of policing’s short- and longer-term environmental goals.
