Further detail

Internal Audit Progress Report (Appendix A)

The Internal Audit Progress report, shown at Appendix A, provides a detailed progress update on the annual IA plan for 2023/2024.

The plan includes eleven assignments, excluding the quarterly follow ups, of which two were planned to be reported to the August 2023 ARAC. The remainder of the audits are scheduled to be reported to ARAC throughout the rest of the year.

Of the two audits (Core Finance System and Decision Making Processes) that were planned to be submitted, the Core Finance System audit has been completed and the final IA report is Presented to this meeting. The Decision Making Processes audit remains in draft, pending finalisation of the findings with Police Scotland management. Management has requested a further discussion session with BDO, which is being scheduled, to finalise the findings and have requested to report the audit results to the next scheduled ARAC (November 2023).

Internal Audits KPI’s are outlined in the report. All KPI’s are shown as “green” apart the two KPIs related to Decision Making audit report finalisation. This is due to additional meeting being requested by Police Scotland to consider the Decision Making Processes audit findings beyond the standard KPI time.

Management Action Follow-up (Appendix B)

Appendix B summarises the progress made in implementing previously agreed internal audit actions. Internal audit validate the closure of actions with targeted timeline in Q1 2023.

2.6 The total number of open actions has moved as follows:

TABLE

Actions Number of actions:
Previously open 58
Add New 8
Less Closed (9)
Remaining Open 57

This is the first time BDO as the new Internal Auditor has validated the implementation of recommendations. All recommendations were raised by the previous auditors using their rating methodology, which is included in the Internal Audit Progress Report Page 17.

Of the 19 recommendations expected to be completed, 10 have not yet been fully implemented by Q1 2023; 4 of these recommendation were rated as ‘High’. Further details is provided of the four ‘High’ findings:

Two recommendations relate to Benefits Realisation. BDO could not test to validate that the recommendations have been completed. There are no projects in the pipeline that will allow Police Scotland to demonstrate that the revised process is working effectively.

The remaining two ‘High’ findings are related to Health & Safety and the DESC Readiness Review. Both findings are in the process of being implemented.