Report Summary
This report provides members of the Scottish Police Authority's Audit, Risk & Assurance Committee with an overview of a strategic summary of the systems of internal control across the four lines of defence and a summary of the findings from key audit and inspection bodies.
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Meeting
The publication discussed was referenced in the meeting below
Audit, Risk and Assurance Committee - 22 June 2023
Date : 22 June 2023
Location : online
Background
In May 2022 the first SPA Integrated Assurance Statement was presented to the Audit, Risk and Assurance Committee. The aim was to give ARAC members visibility of all the assurance activities that have been completed in year across the four lines of defence. Furthermore, an overall conclusion was provided about the level of assurance that can be placed on the Authority’s governance framework, oversight function and systems of internal controls.
