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.

To access the full document please open the PDF document above.

To view as accessible content please use the sections below. (Note that tables and some appendixes are not available as accessible content).