Papers will be published 3 days prior to the meeting. 

1. Standing Items
1.1 Welcome and Apologies
1.2 Declarations of interest
1.3 Minute from meeting held on 12 February 2026 for approval
1.4 Action Log and Matters Arising
1.5 Decision on taking business in private (Items 7-10)

2. Audit and Improvement Progress
2.1 Internal Audit Update
Report for Discussion presented by the Risk and Advisory Services Director, BDO
2.2 Police Scotland Audit and Improvement Recommendation Tracker Q4
Report for Discussion presented by the Audit Manager- Transformation, 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 Insurance Obligations
o Recruitment and Retention
Report for Discussion presented by the Risk and Advisory Services Director, BDO
3.2 Annual Internal Audit Report
Report for Discussion presented by the Risk and Advisory Services Director, BDO
3.3 External Audit Progress and Sector Update Report
Report for Discussion presented by the Audit Partner, Grant Thornton

4. Assurance Reporting
4.1 HMICS Scrutiny Plan Update
Reports for Discussion presented by His Majesty’s Inspector of Constabulary Scotland
4.2 Best Value Improvement Plan
Reports for Discussion presented by the Director of Strategy and Analysis, Police Scotland and the Head of Finance, Audit and Risk, SPA
4.3 Integrated Assurance Statement 2025/26
Reports for Discussion presented by the SPA Head of Finance, Audit and Risk
4.4 SPA Corporate 2025/26 Year End Performance
Report for Discussion presented by the SPA Chief Executive
4.5 Evaluation of Committee Effectiveness
Report for Discussion presented by the Governance Support Officer, SPA
4.6 Audit, Risk and Assurance Committee Annual Report
Reports for Discussion presented by the SPA Head of Finance, Audit and Risk

5 Accounting Policies, judgements and estimates
Reports for Discussion presented by the SPA Head of Finance, Audit and Risk and the Head of Accounting and Control, Police Scotland

6. Audit, Risk and Assurance Committee Work Plan
Report for Discussion presented by the Chair

The following items will be taken in private

7. Standing Items
7.1 Minute from items taken in private at meeting held on 12 February 2026 for approval
7.2 Private Action Log

8. Internal and External Audit Reporting
8.1 Internal Audit Reports:
o Cyber Security
o Productions (Forensic Services)
Report for Discussion presented by the Risk and Advisory Services Director, BDO
9. Assurance Reporting
9.1 Police Scotland Information Management 6 Monthly and Year End Report
Report for Discussion presented by the Data Protection Officer, Police Scotland
9.2 SPA Information Management 6 Monthly and Year End Report
Report for Discussion presented by the SPA Head of Finance, Audit and Risk

10. Risk Management Reporting
10.1 Police Scotland Strategic and Organisational Risk Review
Report for Discussion presented by the Enterprise Risk Manager, Police Scotland
10.2 Forensic Services Strategic and Corporate Risk Review
Report for Discussion presented by the Audit and Risk Lead, SPA
10.3 SPA Strategic and Corporate Risk Review
Report for Discussion presented by the Audit and Risk Lead, SPA

Notes
Membership: Katharina Kasper (Chair), Paul Edie, Brian Howarth, Pauline Howie, 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 7-10 in accordance with the SPA’s Standing Orders section 20.