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.
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Meeting
The publication discussed was referenced in the meeting below
Audit, Risk and Assurance Committee - 12 February 2026
Date : 12 February 2026
Location : online
Report detail
Background
The progress report provides an update on internal audit work completed between November 2025 and January 2026.
The Q3 follow-up results cover the implementation status of all recommendations raised from the work carried out by Internal Audit which were due to be implemented by 8th January (Q3).
Further detail
Appendix A Internal audit progress update
The report provides an update on the status of each of the 13 scheduled audits within the 2025/26 plan.
• Five audits have been completed and already presented to ARAC.
• Four audits are ‘final’ and are being reported this Committee.
• All remaining audits in the plan for 2025/26 are scheduled to be reported in May.
Eleven internal audit KPI’s are outlined in the report.
• Ten KPI’s are ‘on track’ / “green”.
• One KPI is “grey” which indicates these are ‘not yet started’. This is linked to the annual internal audit report which is not due.
Appendix B – Q3 Management action follow-up
Appendix B summarises the progress made by Police Scotland, Forensic Services and SPA in implementing previously agreed internal audit actions. Internal audit validate the closure of actions with targeted timeline in Q3 2025/26.
Total 114 recommendations followed up in January 2026:
• 27 (24%) are fully implemented;
• 62 (54%) remain in the process of being implemented;
• 8 (7%) were not yet implemented; and
• 17 (15%) were superseded.
A PowerBI report giving full details of recommendations has been provided to ARAC members. This supplements the summary being reported to the committee while also ensuring BDO comply with Global Internal Audit Standards in the UK Public Sector.
