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Published: 01 December 2025

Terms of Reference - Audit Risk & Assurance Committee

Keywords : Corporate Governance

Report Summary

This document outlines the terms of reference, purpose and scope of the Authority's Audit, Risk and Assurance Committee. 

Meeting

The publication discussed was referenced in the meeting below

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Meeting of the Scottish Police Authority - 27 November 2025

Date : 27 November 2025

Location : Caledonian Suite, COSLA, Verity House, 19 Haymarket Yards, Edinburgh, EH12 5BH


Membership

Membership 
The Committee will consist of a minimum of three Authority members including the chair (“the Committee Chair”).  The quorum of the Committee will be two Members including the Committee Chair.

Attendees
Committee meetings will normally be attended by the Accountable Officer, the Chief Financial Officer, the Head of Internal Audit, a representative of External Audit and at least one senior representative of Police Scotland. A senior representative from Forensic Services will attend as required.

Access
The Head or representative of Internal Audit and the representative of External Audit will have free and confidential access to the chair of the ARAC.

Meetings
The procedures for meetings are:
the ARAC will meet at least four times a year. The chair of the ARAC may convene additional meetings, as they deem necessary.
The Board or Accountable Officer may ask the ARAC to convene further meetings to discuss particular issues on which they want the committee's advice.

 

 


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