1. Standing Items
1.1 Welcome and Apologies
1.2 Declarations of interest and connections
1.3 Minute from meeting held on 12 November 2025 for approval
1.4 Decision on taking business in private (Items 6 - 8)

2. Audit and Improvement Progress
2.1 Internal Audit Update
Report for Discussion presented by the Head of Finance, Audit and Risk, SPA, and the Risk and Advisory Services Director, BDO
2.2 Police Scotland Audit and Improvement Recommendation Tracker Q3
Report for Discussion presented by the Head of Governance, Audit and Assurance, Police Scotland
2.3 SPA Audit and Improvement Recommendations Update
Report for Discussion presented by the Head of Finance, Audit and Risk, SPA.

3. Internal and External Audit Reporting
3.1 Internal Audit Reports:
o Change
o Implementation of Estates Plan
o Policing of Commonwealth Games
o Duty Modifications/ Scenario Planning
Report for Discussion presented by the Head of Finance, Audit and Risk, SPA, and the Risk and Advisory Services Director, BDO
3.2 Annual Internal Audit Plan
Report for Approval presented by the Head of Finance, Audit and Risk, SPA, and the Risk and Advisory Services Director, BDO
3.3 Annual External Audit Plan
Report for Discussion presented by the Partner, Grant Thornton

4. Assurance Reporting
4.1 Policing Best Value Update
Verbal update by the Head of Finance, Audit and Risk, SPA
4.2 Audit, Risk and Assurance Committee Effectiveness
Report for Discussion presented by the Governance Support Officer, SPA

5. Committee Planning
5.1 Committee Work Plan
Report for Discussion presented by the Committee Chair

The following items will be taken in private

6. Standing Items
6.1 Minute from meeting held on 12 November 2025 for approval
6.2 Private Action Log

7. Risk Management Reporting
7.1 Police Scotland Strategic and Organisational Risk Review
Report for Discussion presented by the Enterprise Risk Manager, Police Scotland
7.2 Forensic Services Corporate Risk Review
Report for Discussion presented by the Audit and Risk Lead, SPA
7.3 SPA Strategic and Corporate Risk Review
Report for Recommendation to the Authority, presented by the Audit and Risk Lead, SPA

8. Assurance Reporting
8.1 Cyber Security Update
Report for Discussion presented by the Chief Digital Information Officer, Police Scotland

Notes
Membership: Mary Pitcaithly (Chair), Paul Edie, Brian Howarth, Pauline Howie, Katharina Kasper and Angela Leitch

Subject to agreement by the Board at agenda item 1 above, the following Items of business will be considered in private for the reasons noted below:
Items 6-8 in accordance with the SPA’s Standing Orders section 20.