Papers will be published 3 working 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 6 February 2025 for approval
1.4 Action Log and Matters Arising
1.5 Decision on taking business in private (Items 6-9)

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 Deputy Chief Constable, Transformation
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 Estates and Asset Management
o Review of ICT General Controls
o Grant Management Process
o Health & Safety (Transportation of Dangerous Goods) Audit.
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

4. Assurance Reporting
4.1 HMICS Scrutiny Plan
Reports for Discussion presented by His Majesty’s Inspector of Constabulary Scotland
4.2 Police Scotland Best Value Update
Reports for Discussion presented by the Temporary Director of Strategy and Analysis, Police Scotland
4.3 SPA/ Forensic Services Best Value Update
Reports for Discussion presented by the Head of Finance, Audit and Risk, SPA
4.4 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
4.5 Integrated Assurance Statement 2024/25
Reports for Discussion presented by the SPA Head of Finance, Audit and Risk
4.6 SPA Corporate 2024/25 Year End Performance
Report for Discussion presented by the SPA Chief Executive
4.7 Audit, Risk and Assurance Committee Annual Report
Reports for Discussion presented by the SPA Head of Finance, Audit and Risk
4.8 Evaluation of Committee Effectiveness
Report for Discussion presented by the SPA Head of Strategic Business Management

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

The following items will be taken in private

6. Standing Items
6.1 Minute from items taken in private at meeting held on 6 February 2025 for approval
6.2 Private Action Log

7. Assurance Reporting
7.1 Police Scotland Information Management 6 Monthly and Year End Report
Report for Discussion presented by the Deputy Chief Constable, Transformation
7.2 SPA Information Management 6 Monthly and Year End Report
Report for Discussion presented by the SPA Head of Finance, Audit and Risk

8. Internal and External Audit Reporting
8.1 Cash and Drug Productions and High Value Store Internal Audit Report
Report for Discussion presented by the Risk and Advisory Services Director, BDO
8.2 Q4 Management Action Follow Up – Cyber Security
Report for Discussion presented by the Risk and Advisory Services Director, BDO

9. Risk Management Reporting
9.1 Police Scotland Strategic and Organisational Risk Review
Report for Discussion presented by the Enterprise Risk Manager, Police Scotland
9.2 Forensic Services Strategic and Corporate Risk Review
Report for Discussion presented by the SPA Head of Finance, Audit and Risk
9.3 SPA Strategic and Corporate Risk Review
Report for Discussion presented by the SPA Head of Finance, Audit and Risk

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 6-9 in accordance with the SPA’s Standing Orders section 20.