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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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
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;
• 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 4 of the 11 audits performed, BDO provided reasonable assurance for the audit areas.
• For the 5 audits, BDO has found that further work was required to ensure that there are robust controls in place. As such, BDO are not able to provide reasonable assurance.
• 2 of the audits during the period are advisory reviews. BDO does not provide an assurance opinion for such review.
