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. This includes review conclusions on, and Q3 Follow Up review results.
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Meeting
The publication discussed was referenced in the meeting below
Audit, Risk and Assurance Committee - 6 February 2025
Date : 06 February 2025
Location : online
Report detail
BACKGROUND
This Internal Audit progress report provides an update on the conclusions on audit work completed between November 2024 and January 2025.
The Q3 Follow-up results are also presented in this ARAC to cover the implementation status of all recommendations raised from the work carried out by Internal Audit which were due to be implemented by 31st December 2024 (Q3).
FURTHER DETAIL
Appendix A - Internal audit progress report
Appendix A provides a detailed progress update on the internal audit plan for 2024/25.
The plan includes ten assignments, excluding the quarterly follow ups, of which two were planned to be reported to the February 2025 ARAC. The remainder of the audits are scheduled to be reported to ARAC in May 2025. Implementation of Change Projects and Realisation of Change benefits has been completed and the final IA report is presented to this meeting. Estates and Asset management was scheduled to be reported to this meeting but has been delayed and will now be reported to ARAC in May.
Internal Audits KPI’s are outlined in the report. All KPI’s are shown as “green” as on track or “grey” as not yet started except “in-scope audits are completed to their planned ARACs” which is amber due to the delay in reporting the Estates and Asset Management audit report.
The report has also included section to listed out additional services that carried out by BDO, a rationale has included for each service on how BDO will remain independent from Management as IA.
Appendix B – Q3 Management action follow-up
Appendix B summarises the progress made by Police Scotland, Forensic Services and SPA in implementing previously agreed internal audit actions. Internal audit validate the closure of actions with targeted timeline in Q3 2024/2025.
The total number of open actions has moved as follows:
Previously open - 50
Add New - 10
Less Closed (Fully implemented and Superseded) - 24
Remaining Open - 36
Total 60 recommendations followed up in October 2024:
20 (33%) are fully implemented
26 (43%) remain in the process of being implemented
10 (17%) were not yet implemented
4 (7%) were superseded