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 May 2026 for approval
1.4 Action Log and Matters Arising
1.5 Decision on taking business in private (Items 6 - 10)

2. Audit and Improvement Progress
2.1 Internal Audit Update
Report for Discussion presented by the Head of Digital and Risk Advisory Services- Scotland, BDO
2.2 SPA Audit and Improvement Recommendations Update
Report for Discussion presented by the Head of Finance, Audit and Risk, SPA
2.3 Police Scotland Audit and Improvement Recommendation Tracker Q1
Report for Discussion presented by the Head of Policy Audit, Risk and Assurance, Police Scotland

3. Internal and External Audit Reporting
3.1 Internal Audit Reports:
o Third party management
o SPA Board and Committee Effectiveness
o Productions (forensics)
Report for Discussion presented by the Head of Digital and Risk Advisory Services- Scotland, BDO
3.2 External Audit Progress and Sector Update Report
Verbal update from the Audit Partner, Grant Thornton

4. Assurance Reporting
4.1 Best Value Self Evaluation for Policing
Reports for Discussion presented by the Chief Strategy Officer, Police Scotland and the Head of Finance, Audit and Risk, SPA

5. Committee Planning
5.1 Committee Work Plan
Report for Discussion presented by the Committee Chair
5.2 Committee Priorities
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 May 2026 for approval
6.2 Private Action Log

7. Draft Annual Report and Accounts for the Scottish Police Authority for the Year to 31 March 2026
Report for Discussion presented by the SPA Chief Executive and the Chief Financial Officer, Police Scotland

8. Internal and External Audit Reporting
8.1 Internal Audit Reports: Cyber Security
Report for Discussion presented by the Head of Digital and Risk Advisory Services- Scotland, BDO

9. Assurance Reporting
9.1 Police Scotland Cyber Security Update
Report for Discussion presented by the Chief Digital and Information Officer, Police Scotland
9.2 Police Scotland FOI/SAR Improvement Plan
Reports for Discussion presented by the Director of Strategy and Analysis, Police Scotland
9.3 Police Scotland Annual Data Loss, Fraud and Theft Report
Report for Discussion presented by the Assistant Chief Constable, Professionalism and Assurance

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 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 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 6-10 in accordance with the SPA’s Standing Orders section 20.