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
Implications
FINANCIAL IMPLICATIONS
The cost of providing the internal audit service is included in the 2022/23 budget. Some reviews have also considered financial implications, in particular the reviews of core financial controls and projects.
PERSONNEL IMPLICATIONS
There are no specific personnel implications associated with this paper, however, some reviews have considered personnel implication and in particular the reviews on: overtime / allowances, SPRM and other reviews.
The internal audit service is provided by an external provider, Azets.
REPUTATIONAL IMPLICATIONS
There are no specific reputational implications associated with this paper. The objective of the internet audit service is to provide an independent opinion on the organisation and the effectiveness of its operations. Its reviews aim to help the organisation promote improved standards of governance, better management, decision making and more effective use of funds. This aids transparency and contributes toward confidence in the Authority.
