Report Summary
This report provides members of the Scottish Police Authority's Audit, Risk & Assurance Committee with an overview of the conclusions and key findings from the internal audit work undertaken during the year ended 31 March 2023, including the overall opinion on the internal control systems within Scottish Police Authority, Police Scotland and Forensic Services.
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 - 30 May 2023
Date : 22 June 2023
Location : online
Further detail
The annual report summarises internal audits conclusions and key findings from their work over the financial year.
Appendix A provides the full annual report. It includes:
the scope and responsibilities between management and internal audit;
planning process;
the coverage achieved in the year;
key themes from their work
confirmation of independence;
statement of conformance with Public Sector Internal Audit Standards;
KPI’s / internal quality assurance; and
overall internal audit opinion for the year.
Overall, internal audit have concluded:
“In our opinion the Scottish Police Authority, Police Scotland and Forensic Services have a framework of governance, risk management and controls in place that provides reasonable assurance regarding the effective and efficient achievement of objectives. This is except in relation to:
Change Management – Resource Deployment Unit; and
Compliance arrangements – PAVA Spray and Airwave Terminal Units
Our audits in each of these areas highlighted significant areas for improvement relating to a need to more consistently implement central policies and procedures across the organisation, as well as a need to improve arrangements for management scrutiny and oversight at senior management level.
This opinion has been provided for all areas (SPA, Forensic Services and Police Scotland) with the except of the two review areas highlighted.
