Report Summary
This report provides members of the Scottish Police Authority's Audit, Risk & Assurance Committee with an overview of the internal audit reports on the Grievance Process, IT General Controls and Best Value Readiness from the 2023/24 internal audit plan.
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Meeting
The publication discussed was referenced in the meeting below
Audit, Risk and Assurance Committee - 9 May 2024
Date : 09 May 2024
Location : online
Best Value Readiness
Full report in Appendix C
Background:
• The purpose of this review is to provide advice on Police Scotland’s Best Value assessment readiness.
• This advisory review was carried out by BDO by informed discussions with key members of staff. They reviewed key documentation to understand and assess the work undertaken in establishing a Best Value approach and plans going forward on how they will deliver their outcomes.
Internal Audit Findings:
• The review has highlighted some observations that present risk to the Best Value approach:
Resourcing constraints: There is no clear pathway on how resource requirements will be fulfilled, including feasibility of using additional/external staff to be able to achieve operational delivery of Best Value.
Project progress: There has been no oversight and sign-off on the current status of the project as progress reporting has been paused.
Internal Summary of Findings of the Report
SUMMARY OF FINDINGS # OF AGREED ACTIONS
High 1 2
Medium 1 2
Low 4 5
TOTAL NUMBER OF FINDINGS: 6 9
SPA Considerations:
• SPA welcomes the work being undertaken by Police Scotland to address their Best Value responsibilities.
• The internal audit report provides assurance on progress and moving forward addressing the recommendations.
• ARAC will continue to monitor progress of the Police Scotland best value journey including the findings from this audit.