Report Summary
This report provides members of the Scottish Police Authority's Audit, Risk & Assurance Committee with an overview of BDO’s Internal Audit Progress report. This includes Q1 Follow Up review results.
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Meeting
The publication discussed was referenced in the meeting below
Meeting of the Scottish Police Authority - 22 August 2024
Date : 22 August 2024
Location : The Grand Hall, Merchants House, 7 West George Street, Glasgow, G2 1BA
Report 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.
• Four audits are “scheduled” with details provided about the timeline of when they will commence.
• Three audits are “in progress” as fieldwork has commenced.
• Three audits are in the “planning” stage with scoping sessions held.
• Two audits are ‘final’ and are being reported to ARAC at agenda item 3.1.
• One audit (Overtime) is ‘reporting’ which means the draft report has been issued and management responses are expected. This was scheduled to be reported to the August ARAC meeting but will now be reported to ARAC in November.
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’, which is appropriate as this is linked to the production of the annual internal audit report/ opinion which is not due till May 26 ARAC.
Appendix B – Q1 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 Q1 2025/2026.
Total 74 recommendations followed up in June 2025:
• 17 (23%) are fully implemented
• 53 (71%) remain in the process of being implemented
• 2 (3%) were not yet implemented
• 2 (3%) were superseded
A PowerBI report giving full details of recommendations has been provided to ARAC members. This change supplements the summary being reported to the committee while also ensuring BDO comply with Global Internal Audit Standards in the UK Public Sector.
