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.
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 - 14 August 2025
Date : 14 August 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.
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.
