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Published: 12 August 2025

Internal Audit Update - 14 August 2025

Keywords : BDO

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. 

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

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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


Implications

FINANCIAL IMPLICATIONS
The cost of providing the internal audit service is included in the 2025/26 budget.

PERSONNEL IMPLICATIONS
There are no specific personnel implications associated with this paper, however, reviews may have considered this aspect.

The internal audit service is provided by an external provider, BDO.

REPUTATIONAL IMPLICATIONS
There are no specific reputational implications associated with this paper. The objective of the internal audit service is to provide an independent opinion on the organisation and the effectiveness of its operations. Its reviews aim to help the organisation promote improved standards of governance, better management, decision making and more effective use of funds. This aids transparency and contributes toward confidence in the Authority.

 


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