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
Strategic Alignment
Strategic alignment to strategic police plan and other key enabling strategies: SPA Strategic Outcome 5 We are a learning organisation, where decision making and scrutiny are evidence led
Internal audits work is also outlined in the annual internal audit plan and is in line with the Authority’s Assurance Framework.
Alignment to risk register and risk appetite: SR 03 - SPA accountability for PS, SR 04 - SPA accountability for forensics and various other risks applicable to follow up actions
Delivery of the internal audit plan is a key mitigation for strategic risks -accountability for PS and accountability for FS. The internal audit plan for 2025/26, approved by ARAC in February 2025, includes alignment between audit areas and corporate risks.
Addressing internal audits improvement recommendations contributes to the mitigation of the risks identified in individual audits.
Prior governance: N/A
This report is provided for the ARAC. Separate progress updates are also provided to PS, FS and SPAC.
2.8 The internal audit plan for 2025/26 was approved by ARAC in February 2025.
Stakeholder engagement: regular engagement across Police Scotland, Forensic Services and SPA Corporate.
Whilst not specific to this report, internal audit meet regularly with officers and staff across policing to discuss the progress of the internal audit plan.
