Report Summary
This report provides members of the Scottish Police Authority's Audit, Risk & Assurance Committee with an overview of Internal Audit Progress Update and Q3 Management Action Follow up review.
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 - 6 February 2024
Date : 06 February 2024
Location : online
Further detail in the report
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 four were planned to be reported to the February 2024 ARAC.
The four audits planned to be submitted to the February ARAC were:-
o Budget Setting and Investment Prioritisation
o Force Middle Office Remodelling
o Electronic Data & iVPD and
o New Legislation
Of the four audits, one final IA report (New Legislation) is presented to this meeting.
Electronic Data & iVPD, has been delayed due to ongoing testing and the delivery of additional evidence by multiple teams. Managing a large number of stakeholders across multiple functions/teams has impacted the timeline, causing delays. Going forward, BDO is looking to break down timelines for future audits with large numbers of stakeholders to allow for more flexibility in resource booking.
BDO has issued the draft reports to management for Budget Setting / Investment Prioritisation and Force Middle Office Remodelling audits. Management is still to agree the final findings and to provide responses.
Internal Audits KPI’s are outlined in the report. All KPI’s are shown as “green” for this ARAC reporting purposes, apart from reporting KPIs for this cycle.
Management Action Follow-up (Appendix B)
Appendix B summarises the progress made by Police Scotland, SPA Forensic Services and SPA Corporate in implementing previously agreed internal audit actions. Internal audit validates the closure of actions with targeted timeline in Q3 2023.
The total number of open actions has moved as follows:
Actions Number of actions:
Previously open 31
Add New 8
Less Closed 4
Remaining Open 35
37 out of 39 recommendations are raised by the previous auditors with their rating methodology, which is included in the Internal Audit Progress Report Page 17.
Of the 39 recommendations, there are 17 recommendations not implemented (two high, eleven medium and four low) and have a new target date of 31 March 2024.
One high rated recommendation related to Service Catalogue is superseded. The recommendation focussed focused on updating the service catalogue to cover all services in the portfolio, which is no longer being progressed due to resource constraints.