Report Summary
This report provides members of the Scottish Police Authority's Audit, Risk & Assurance Committee with an overview of the internal audit planning process for the year ahead, providing assurance of the robust approach undertaken.
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Meeting
The publication discussed was referenced in the meeting below
Audit, Risk and Assurance Committee - 6 February 2024
Date : 06 February 2024
Location : online
Further detail
SPA officials have worked with internal audit on the development of the proposed plan. This also included seeking the view of key partners including: Police Scotland, HMICS and external audit.
Appendix A provides an overview of the approach taken to develop the plan including the scrutiny and challenge undertaken by the SPA.
BDO have prepared a draft internal audit plan at Appendix B.
SPA officials including the Accountable Officer endorse this plan for the Audit Risk and Assurance committee consideration and approval.