Audit, Risk and Assurance Committee

The formal minute of the public items of business will be available at the meeting scheduled for 6 February 2025. These will also be published on the SPA’s website. A full recording of the public items of business taken at this meeting can be accessed at Scottish Police Authority Audit, Risk & Assurance Committee - 20 November 2024 | Scottish Police Authority

ITEMS OF BUSINESS CONSIDERED
Internal Audit progress update and reports on:
Equality and Human Rights Impact Assessment;
risk management review;
core operational solutions and
forensic performance management
Audit and Improvement Recommendation Trackers
Best Value Updates
PEEL Practice Compendium
ICO Audit of Police Scotland – update following final review
Risk Management Reporting
Information Management six monthly reports

KEY ISSUES RAISED
Internal Audit Reports
Equality and Human Rights Impact Assessment. The Committee welcomed the report, agreeing it was helpful in aiding decision making in the area. The Committee heard how the recommendations align with areas raised in other reports on the same subject. Members were assured timescales were appropriate in allowing Police Scotland to determine that work was having an impact.
Risk Management Review. The Committee welcomed the assurance and highlighted they were keen to minimise the number of risks outside appetite and tolerance. Members discussed the large number of risks across various areas and heard an updated risk identification process had helped close off over 500 risks.
Core Operational Solutions. Members sought further explanation of the benefits associated with the piece of work and were informed a wider audit report of the wider change portfolio would be reported to the next meeting in February 2025.
Forensic Performance Management. The Committee were assured that despite one discrepancy in reporting, there was no evidence of widespread inaccuracy in performance reporting. Members welcomed the joint working between Forensic Services and Police Scotland Demand Productivity Unit to understand future demand.

Audit and Improvement
Police Scotland Audit and Improvement. Discussion focussed on old and high risk recommendations. Assurance was provided that there was sufficient focus on adhering to audit recommendations throughout the organisation, and individual portfolios review detail on a monthly basis. The Committee also sought assurance that work to address recommendations align with the revised model of policing and heard each recommendation will be linked to the business plan to aid prioritisation.
SPA Audit and Improvement Recommendations Update. Discussion focussed on disputed recommendations relating to electronic data retention and ICT service delivery where assurance was provided that resource was being appropriately allocated against demand to drive work forward. The Committee welcomed the new process set out to consider disputed recommendations.

Assurance Reporting
Best Value. The Committee were provided a top-level summary of Police Scotland’s self-assessment where vision and leadership were highlighted as the top theme.
PEEL Practice Compendium. The Committee welcomed the report and the commitment to continually updating and refreshing the compendium.
ICO Audit of Police Scotland. The Committee received an update following ICOs final review of the audit undertaken in respect of Police Scotland’s processing of personal data. Members were assured outstanding recommendations were not serious enough to bring enforcement action.
Information Management. An update was received from SPA and Police Scotland where discussion focussed on red and amber reporting.

Risk Management Reporting. The Committee received updates from SPA, Police Scotland and Forensic Services. Discussion focussed on measuring effectiveness of mitigations.

CONCLUSIONS/ACTIONS REACHED
The Committee encouraged Police Scotland and BDO to exhaust all opportunities to resolve outstanding recommendation issues, highlighting that the disputed recommendation process should only be used by exception.
The Committee raised concern on assurances provided relating to Best Value audit readiness and associated action plans. The Committee requested an update by correspondence in advance of the next meeting. The Committee continued to press for greater urgency and focus on preparing for the Best Value audit.