Report Summary
This report provides members of the Audit, Risk & Assurance Committee with an overview of the Internal Audit Update.
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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
Management Actions Follow Up
Appendix B summarises the progress made by SPA corporate, Forensics Services and Police Scotland in implementing previously agreed internal audit actions. Internal audit validate the closure of actions on a sample basis focused on recommendations graded 3 (high risk) and above.
The total number of open actions has moved as follows:
Previously Open 50, 5 actions added, 17 closed, Remaining open 39.
An overall upward trend in the volume of open internal audit actions was reported to the previous ARAC. The updates provided by Azets show that this trend has stopped with the overall number of open
recommendations reducing. There continues to be no open grade 4 (very high risk) recommendations.
Actions which have passed their original due date represent 28% (eleven) of the currently open actions which is an increase, compared to the previous quarter, from nine overdue. Full detail of the overdue actions and an update on progress is included within appendix B.
Azets have also highlighted two actions relating to benefits realisations findings which Police Scotland has requested to close. The full detail of the action and response is included in appendix B (pages 2, 7/8). In both cases Police Scotland notes that the recommendation has been completed, however, there are no
projects in the pipeline that will allow them to demonstrate that the revised process is working effectively.
