Report Summary
This report provides members of the Scottish Police Authority's Audit, Risk & Assurance Committee with an overview of 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 May 2026
Date : 12 May 2026
Location : online
Report detail
Background
The progress report provides an update on delivery of the 2026/27 internal audit plan.
The Q4 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 31 March 2026 (Q4).
Further detail
Appendix A Internal audit progress update
The report provides an update on each of the ten scheduled audits within the 2026/27 plan.
• Seven audits are “scheduled” with details provided about the timeline of when they will commence.
• One audit, Third Party Management, is “in progress” as fieldwork has commenced.
• Two other audits are in the “planning” stage as TOR has been issued and fieldwork is due to commence imminently.
Ten of the eleven KPI’s are ‘on track’ / “green”.
The remaining KPI is “grey” which indicates it has not yet started.
Appendix B – Q4 Management action follow-up
Appendix B summarises the progress made by policing implementing previously agreed internal audit actions. Internal audit validate the closure of actions with targeted timeline in Q4 2025/26.
Total 57 recommendations followed up in March 2026:
• 6 (10%) are fully implemented;
• 50 (88%) remain in the process of being implemented;
• 1 (2%) were not yet implemented; and
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.