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Published: 02 February 2024

Internal Audit Plan - 6 February 2024

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.

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 - 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.


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