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 14 August 2025 for approval
1.4 Action Log and Matters Arising
1.5 Decision on taking business in private (Items 5-8)

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 Q2
Report for Discussion presented by the Head of Policy, Audit, Risk 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 Overtime
o Environment and Sustainability
o Complaints Management
Report for Discussion presented by the Risk and Advisory Services Director, BDO
3.2 External Audit Progress and Sector Update Report
Verbal update from the Partner, Grant Thornton

4. Committee Planning
4.1 Committee Work Plan
Report for Discussion presented by the Committee Chair

The following items will be taken in private

5. Standing Items
5.1 Minute from meeting held on 14 August 2025 for approval
5.2 Minute from meeting held on 11 September 2025 for approval
5.3 Private Action Log

6. Risk Management Reporting
6.1 Police Scotland Strategic and Organisational Risk Review
Report for Discussion presented by the Enterprise Risk Manager, Police Scotland
6.2 Forensic Services Corporate Risk Review
Report for Discussion presented by the Audit and Risk Lead, SPA
6.3 SPA Strategic and Corporate Risk Review
Report for Discussion presented by the Audit and Risk Lead, SPA

7. Audit and Improvement Progress
7.1 Q2 Management action follow-up - Cyber Security
Report for Discussion presented by the Audit Manager, Police Scotland

8. Assurance Reporting
8.1 National Fraud Initiative
Report for Discussion presented by the Head of Accounting and Control, Police Scotland
8.2 Police Scotland Information Management 6 Monthly Report
Report for Discussion presented by the Data Protection Officer, Police Scotland
8.3 SPA Information Management 6 Monthly Report
Report for Discussion presented by the Information Management Lead, SPA

Notes

Membership: Mary Pitcaithly (Chair), Paul Edie, 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 5-8 in accordance with the SPA’s Standing Orders section 20.