Internal Audit Reporting

INTERNAL AUDIT REPORTS
Members considered the audit report on Forensics Services Performance Management. CRobertson highlighted a number of key points detailed within the report.

In discussion the following matters were raised:
• Members were informed that demand was considered throughout all aspects.
• Members were assured that whilst a discrepancy in performance reporting had been identified, there was no concern regarding the information presented to the Forensic Services Committee or of wide-spread inaccurate reporting.
• Members were informed of the joint work between Forensic Services and Police Scotland DPU regarding drug driving to generate a partnership approach to service demand.

Members considered the audit report on COS. CRobertson highlighted a number of key points detailed within the report.

In discussion the following matters were raised:
• Members sought further explanation of the associated benefits and heard they will be reported within recommendation progress. Members heard Internal Audit are already looking at the overall change portfolio and that report will come to the Committee in February 2025.

Members considered the audit report on Risk Management. CRobertson highlighted a number of key points detailed within the report.

In discussion the following matters were raised:
• The Committee Chair confirmed the Committee were keen to minimise the number of risks outside appetitive and tolerance. CRobertson advised that the report provided scrutiny of all risk register controls, but BDO would look to provide more assurance on appetite and tolerance in future reports.
• Sara MacKenzie advised that the updated risk identification form had been helpful. She emphasised that the Committee only see strategic risks but there are multiple registers and over 500 risks have been closed following the new system.
• Members noted the high number of risks and asked consideration be given to see if some can be consolidated. Members advised that how risk is articulate in the first instance is important in finding mitigating measures.

Members considered the audit report on EqHRIA. CRobertson highlighted a number of key points detailed within the report.

In discussion the following matters were raised:
• The Committee welcomed the report, noting it help improved decision making.
• ACC Catriona Paton (ACCPaton) advised the Committee that the report was the final of a number of reports on how EDI is embedded. ACCPaton confirmed all recommendations have been accepted and the intention was for EqHRIA to become an embedded behaviour although improved governance was required.
• Members sought further information on timescales and heard they were being addressed as a priority, but some timescales were around two years to allow the opportunity for impacts to be assessed.
• The Committee asked that consideration be given to prioritising the roll out of assessment training.

Members noted the report.

EXTERNAL AUDIT UPDATE
Hannah McKellor advised that future auditing work would commence in due course. She confirmed there was no public sector activity to report.

JMcNellis advised the Annual Report and Accounts would be laid in parliament on 26 November 2024, with a shorter more accessible version available.

Members noted the update.