Report Summary
This report provides members of the Audit, Risk & Assurance Committee with an overview of the Internal Audit Reports.
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Meeting
The publication discussed was referenced in the meeting below
Audit, Risk and Assurance Committee - 17 January 2023
Date : 17 January 2023
Location : online
Background
The Internal Audit plan for 2022/23 was approved by the SPA Board in February 2022.
A change to the scope for the organisational learning audit was endorsed by the ARAC in November. Instead of reviewing existing arrangements as originally envisaged, Azets supported management by assessing what is already in place, identify gaps and/or areas for improvement, and develop an action plan to be taken forward. This change required an increased number of days (from 30 to 55).
The internal audit function is managed within SPA corporate to provide assurance over the policing service and ultimately to provide an annual opinion on the systems of internal control.
