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 2024, including the overall opinion on the internal control systems within Scottish Police Authority, Police Scotland and Forensic Services.
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Meeting
The publication discussed was referenced in the meeting below
Audit, Risk and Assurance Committee - 9 May 2024
Date : 09 May 2024
Location : online
Background
The Scottish Public Finance Manual (SPFM) requires internal audit to provide an annual report to the Accountable Officer and Audit Committee that provides an opinion on the adequacy and effectiveness of the governance, risk management and internal control system of the organisation.
The internal audit plan for 2023/24 was approved by the Board in January 2023 with progress and all work reported to the ARAC.
The annual report forms part of the assurance required by the Accountable Officer to enable them to sign the Governance Statement to be provided alongside the accounts for which they are directly responsible.
