Report Summary
This report provides members of the Scottish Police Authority's Audit, Risk & Assurance Committee with an overview of the internal audit planning process for the year ahead, providing assurance of the robust approach undertaken, and to provide Members with the proposed internal audit plan for 2025/26 for consideration and recommendation for approval.
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Meeting
The publication discussed was referenced in the meeting below
Audit, Risk and Assurance Committee - 6 February 2025
Date : 06 February 2025
Location : online
Implications
FINANCIAL IMPLICATIONS
There are no specific financial implications from this report, however, the implementation of some actions are likely to require financial resources.
The cost of providing the internal audit service is included in the draft 2025/26 budget.
PERSONNEL IMPLICATIONS
There are no specific personnel implications associated with this paper. There are P&D focused internal audit reviews that will consider personnel implications.
LEGAL IMPLICATIONS
There are no specific legal implications associated with this paper.
REPUTATIONAL IMPLICATIONS
There are no reputational implications associated with this paper, however there are potential reputational implications associated with the outcome of internal audit work.
