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Published: 14 August 2024

Internal Audit Update - 15 August 2024

Report Summary

This report provides members of the Scottish Police Authority's Audit, Risk & Assurance Committee with an overview of BDO’s Internal Audit Progress report, including Q1 Follow Up review results.

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 - 15 August 2024

Date : 15 August 2024

Location : online


Implications

FINANCIAL IMPLICATIONS
The cost of providing the internal audit service is included in the 2024/25 budget. Some reviews will also consider specific financial implications as the audit subject matter.

PERSONNEL IMPLICATIONS
There are no specific personnel implications associated with this paper, however, some reviews will explicitly consider personal implications as the audit subject matter.

The internal audit service is provided by an external provider, BDO.

LEGAL IMPLICATIONS
There are no specific legal implications associated with this paper. Reviews will consider applicable legal implications.

REPUTATIONAL IMPLICATIONS
There are no specific reputational implications associated with this paper. The objective of the internet audit service is to provide an independent opinion on the organisation and the effectiveness of its operations. Its reviews aim to help the organisation promote improved standards of governance, better management, decision making and more effective use of funds. This aids transparency and contributes toward confidence in the Authority.

SOCIAL IMPLICATIONS
There are no specific social implications associated with this paper, however, reviews may have considered this aspect

COMMUNITY IMPACT
There are no specific community impact implications associated with this paper, however, reviews may have considered this aspect.

EQUALITIES IMPLICATIONS
There are no specific equalities implications associated with this paper, however, reviews may have considered this aspect.

ENVIRONMENT IMPLICATIONS
There are no specific environmental implications associated with this paper, however, reviews may have considered this aspect.