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. This statement provides assurance to ARAC Members and the Accountable Officer over the extent of controls which provides the support to inform conclusions included in the annual report and accounts (ARA).
To access the full document please open the PDF document above.
To view as accessible content please use the sections below. (Note that tables and some appendixes are not available as accessible content).
Meeting
The publication discussed was referenced in the meeting below
Audit, Risk and Assurance Committee - 9 May 2024
Date : 09 May 2024
Location : online
Implications
There are financial implications associated with this paper. To achieve the sources of assurance outlined in the report requires resources both internal and external. Each has a financial implication e.g. internal staff pay or payment to providers such as internal and external audit. The costs for 2023/24 are within approved budgets, however, the Authority must also ensure Best Value in the use of resources.
There may be reputational implications associated with this paper, if the Authority is not able to demonstrate good stewardship of public money and appropriate oversight / assurance on the systems of internal controls.
