Report Summary
This report provides members of the Scottish Police Authority's Audit, Risk & Assurance Committee with an overview of of the planned scope and timing of the statutory audit of the Scottish Police Authority.
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Meeting
The publication discussed was referenced in the meeting below
Audit, Risk and Assurance Committee - 6 February 2024
Date : 06 February 2024
Location : online
Background
1Grant Thornton have been appointed by Auditor General for Scotland as the Authorities external auditor for the five year period commencing in 2022/23.
External auditors are required to provide an annual audit plan that outlines key points of how the audit has been planned and will be conducted.
This covering paper and the implications are outlined by Authority staff. The attached external audit plan has been produced by Grant Thornton.