Report Summary
This report provides members of the Scottish Police Authority's Audit, Risk & Assurance Committee with an overview of the delivery of the internal audit plan; and adequacy of management responses in respect to recommendations identified by internal audit.
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
Implications
Community
Data & Privacy
Environmental
Equalities & Human Rights
Financial
Health, Safety & Wellbeing
Legal: Whilst not within statute, 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. To support the annual report, the internal audit plan covers implications across Scottish policing.
Workforce
Overall this paper provides an update on delivery of the internal audit plan and progress against improvement recommendations which aligns with the Authority’s Assurance Framework. Audits and their respective recommendations have implications across the above categories.
