Report Summary
This report provides members of the Scottish Police Authority's Audit, Risk & Assurance Committee with an overview of the Internal Audit Charter by the new internal audit provider, BDO.
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 Internal Audit Charter, shown at Appendix A, formally defines internal audit’s purpose, authority and responsibility in line with the Chartered Institute of Internal Auditors (CIIA) Attribute Standard 1000, Performance Standard 2060, and Implementation Standards 1000, A1 & C1.
The charter describes internal audit’s position within the organisation and defines the scope and limitations of internal audit activities and its relationship with the Audit, Risk and Assurance Committee and Senior Management.
Within this document, BDO has also included performance indicators that are within the control of Internal Audit, which will be reported on to each ARAC meeting.
