Papers will be published 3 days prior to the meeting. 

AGENDA

1. Standing Items
1.1 Welcome and Apologies
1.2 Declarations of interest
1.3 Minute from meeting held on 7 November 2023 for approval
1.4 Action Log and Matters Arising
1.5 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 SPA Head of Finance, Audit and Risk and the Risk and Advisory Services Director, BDO
2.2 Police Scotland Audit and Improvement Recommendation Tracker Q3
Report for Discussion presented by the Deputy Chief Constable, Professionalism
2.3 SPA Audit and Improvement Recommendations Update Q3
Report for Discussion presented by the Head of Finance, Audit and Risk, SPA.

3. Internal and External Audit Reporting
3.1 Internal Audit Reports: New Legislation
Report for Discussion presented by the SPA Head of Finance, Audit and Risk and the Risk and Advisory Services Director, BDO
3.2 Annual Internal Audit Plan
Report for Approval presented by the Risk and Advisory Services Director, BDO
3.3 Annual External Audit Plan
Report for Discussion presented by the Partner, Audit, Public Sector, Grant Thornton

4. Assurance Reporting
4.1 ICO Audit of Police Scotland – recommendation action tracker
Report for Discussion presented by the Deputy Chief Constable, Professionalism
4.2 ICO Audit of Police Scotland – Mobile Phone Data Extraction Project – Review Report
Report for Discussion presented by the Deputy Chief Constable, Professionalism
4.3 HMICS Inspection - SPA Validated Self-Assessment update
Report for Discussion presented by SPA Chief Executive

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 relating to items held in private on 7 November 2023 for approval

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 Strategic and Corporate Risk Review
Report for Discussion presented by the Audit and Risk Lead, SPA
7.3 SPA Strategic and Corporate Risk Review
Report for Discussion presented by the Audit and Risk Lead, SPA

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

Notes
Membership: Mary Pitcaithly (Chair), Paul Edie, Katharina Kasper, Grant Macrae, Catriona Stewart

Subject to agreement by the Board at agenda item 1 above, Items 6-8 will be considered in private in accordance with the SPA’s Standing Orders section 20.