Audit and Improvement

INTERNAL AUDIT UPDATE
Members considered the report which provided an update on internal audit progress and Q1 follow up results. Claire Robertson (CRobertson) highlighted a number of key points detailed within the report.

Members were assured there had been an improvement in response times from Forensic Services due to reprioritising and movement of resource allocation.

Members noted the report.

POLICE SCOTLAND AUDIT AND IMPROVEMENT RECOMMENDATION TRACKER Q2
Members considered the report which provided an update of current open recommendations from all audit and improvement activity. ACC Stuart Houston (ACCHouston) highlighted a number of key points detailed within the report, focussing on the reduction of new recommendations and recommendations closed.

In discussion the following matters were raised:
• The Committee Chair welcomed the improvement in the number of extensions being requested.
• Members sought information on any risks from not progressing vetting recommendations. ACCHouston assured the Committee that a significant amount of work in vetting had been undertaken to ensure alignment with other police vetting practices, however the biggest risk was around quality assurance. Work continues to address this, and any outliers have been removed and reported to HMICS. Whilst there has been an increase in vetting demand, resource has been increased to meet the requirement.
• Members sought comment on whether Police Scotland feel there is enough focus on adhering to audit recommendations throughout the organisation. Members were told a delay in one can cause unintended consequences for another area. High risk recommendations are not confined to one area, but regular requests are provided to meet milestones. Members requested further assurance that staff are actively working to address ongoing recommendations. ACCHouston agreed for reporting structures to be included in a future report.
• Members questioned how older recommendations will be responded in light of the revised model of policing, and heard each recommendation is linked to the business plan to aid prioritisation.

Members noted the report and agreed the following action:
20241120-AUD-001: Reporting process and structures regarding tracking recommendations to be included in future report.

SPA AUDIT AND IMPROVEMENT RECOMMENDATIONS UPDATE
Members considered the report which provided an update on progress against the SPA Corporate Strategy for 2024/25, and open recommendations from all SPA corporate audit and inspection activity. John McNellis (JMcNellis) highlighted a number of key points detailed within the report, specifically drawing attention to the appendix on actions where there is disagreement.

In discussion the following matters were raised:
• Members sought assurance on the resources required for electronic data retention and heard SPA were trying to agree an alternative interpretation for the finding which would help with achieving an appropriate response.
• Members questioned why ICT recommendations are not being advanced when ICT is a high risk are for the organisation. DCC Bex Smith assured the Committee that demand planning is within the business plan and the RDU are looking at short term solutions, with long term planning at an early stage. Members acknowledged that an ideal solution would take time, but they assurance was needed that resource is being allocated against demand to get an intermediary position.
• The Committee Chair welcomed the process to reach a resolution for recommendations but encouraged Police Scotland and BDO to exhaust all opportunities to resolve outstanding issues.

Members noted the report.