Decision Making processes – Governance

Background:
It was agreed with management and the Audit, Risk and Assurance Committee (ARAC) as part of the 2023-24 internal audit plan that Internal Audit would undertake a review of the decision-making arrangements in place at Police Scotland, this was to include the speed and agility of the decision-making framework.
The scope of this review was to provide assurance over the design and operational effectiveness of the key controls in decision making in the following areas.
Delegated authority
Planning
Issuing papers
Reporting
Corporate Committee Services
Timeliness & Efficiency

Internal Audit Findings:
BDO is able to provide Moderate assurance over the design and the operational effectiveness for Police Scotland’s arrangements in place in relation to decision making. Overall, BDO found the control environment has a sound system of internal control designed to address risks in place with some exceptions.
Three identified findings are highlighted where processes could be improved upon. One of these was assessed as medium risk and the remaining two were assessed as low risk.
BDO found that there are opportunities to further improve the design and effectiveness of related controls to ensure timeliness of paper submission and annual planning of content to ensure governance responsibilities are effectively discharged.

Summary of Findings of Decision Making Report:
TABLE

One action (related to the Medium findings) of the four actions has completion date of 31 December 2023. The remaining three actions are scheduled to be implemented by 31 March 2024.

SPA Considerations:
This audit was originally proposed by Police Scotland in order to consider driving efficiency and improvement internally. SPA welcomes the findings and recommendations which are all scheduled to be completed by the end of Q4 2023/24.