Report detail

The Annual Internal Audit Report presented at agenda item 3.2, includes the information normally included in quarterly the internal audit progress report. This report provides an update on progress with the implementation of previously raised recommendations.

The 2025/26 internal audit plan was approved at the last ARAC, February 2025.

Appendix A Internal audit progress update

The report provides an update on each of the 12 scheduled audits within the 2025/26 plan.
• Nine audit are “scheduled” with details provided about the timeline of when they will commence.
• One audit, Management of Recommendations 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.

Eleven internal Audits KPI’s are outlined in the report.
• Nine KPI’s are ‘on track’ / “green”;
• Two KPI’S are “grey” which indicates these are not yet started.

The final aspect of the report provides details of how budgeted days have been spent throughout the cycle of the audits.

Appendix B – Q4 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 Q4 2024/2025.

Total 86 recommendations followed up in April 2025:
 28 (33%) are fully implemented
 54 (63%) remain in the process of being implemented
 2 (2%) were not yet implemented
 2 (2%) were superseded