Report Summary
This report provides members of the Scottish Police Authority's Audit, Risk & Assurance Committee with an overview of progress against the Annual Internal Audit Plan and summary of management progress in completing management actions arising from internal audit reports.
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Meeting
The publication discussed was referenced in the meeting below
Audit, Risk and Assurance Committee - 22 June 2023
Date : 22 June 2023
Location : online
Further detail
Internal Audit Progress Report (appendix A)
Appendix A provides an update on delivery of the internal audit plan for 2022/23, which is now fully completed according to the approved plan.
The remainder of audits are scheduled to be reported to ARAC as follows:-Change Management:
DESC Readiness Review
Change management: Resource deployment unit
Forensic Services – physical data management
Internal audits KPI’s are outlined within the report. Ten KPI’s have been defined – all due KPIS have been reported as “green”.
Management Action Follow-up (appendix B)
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:
Actions Number of actions:
Previously open 39
Add new 37
Less closed (16)
Remaining open 60
An update is provided on the benefits realisation recommendation, previously discussed at ARAC, which internal audit have not closed. Furthermore, internal audit also highlight four actions related to the ICT delivery audit that remain outstanding. They find that reasonable progress has been made on the audit actions with management requesting to pause these actions until work on the ICT target operating model is complete.
BDO Internal Audit Update (appendix C)
Appendix C summarises the progress made by BDO against the 2023/24 internal audit plan.
It provides an indicative timeline for internal audits over the financial year including the proposed ARAC meeting that will consider each report.
Two reviews are currently in progress and are expected to be reported to the August ARAC.
