1. Standing Items
- Welcome and Apologies
- Declarations of interest
- Minute from meeting held on 16 July 2020 for approval
- Action Log and Matters Arising
- Decisions taken since last Committee
- Decision on taking business in private (Items 7-11)

2. Audit and Improvement Progress
a) Internal Audit Progress Report
Report for Discussion presented by the Internal Audit Partner
b) Management Progress on Internal Audit Actions
Report for Discussion presented by the Internal Audit Partner
c) Police Scotland Audit and Improvement Recommendation Tracker Q2 Update
Report for Discussion presented by ACC Professionalism and Assurance
d) SPA Audit and Improvement Recommendations Update
Report for Discussion presented by the SPA Interim Chief Executive and the Risk Manager, SPA.

3. Internal Audit Reports: Staff Wellbeing
Report for Discussion presented by the Internal Audit Partner

4. Audit Scotland Progress Update
Verbal update provided by the Audit Scotland Audit Director

5. HMICS Annual Scrutiny Plan
Report for Discussion provided by the Assistant Inspector of Constabulary, HMICS

6. Governance
a) Role of Audit Sponsor
Report for Discussion presented by the SPA Interim Chief Executive
b) Internal Audit Protocol and Working Practices
Report for Discussion presented by the SPA Interim Chief Executive
c) Audit, Risk and Assurance Committee Work plan
Report for Discussion presented by the Chair

The following items will be taken in private:

7. Standing Items
- Minute relating to items held in private on 16 July 2020 for approval
- Action Log and Matters Arising

8. Annual Report and Accounts for the Year to 31 March 2020
a) Draft Annual Report and Accounts for the Scottish Police Authority for the Year to 31 March 2020
Report for Discussion and Recommendation presented by the SPA Interim Chief Executive
b) Audit Scotland 2019/20 Annual Audit Report to Members and the Auditor General for Scotland
Report for Discussion and Recommendation presented by the Audit Scotland Assistant Director

9. Governance
SPA Best Value – Way Forward
Report for Discussion presented by the SPA Interim Chief Executive

10. Risk Reporting
a) Police Scotland Strategic and Organisational Risk Register
Report for Discussion presented by the Enterprise Risk Manager, Police Scotland
b) SPA Corporate and Strategic Risk Register
Report for Discussion presented by the Risk Manager, SPA
c) Risk Deep Dive
Report for Discussion presented by the Police Scotland Enterprise Risk Manager and the SPA Risk Manager

11. Internal Audit Contract
Report for Discussion presented by the SPA Interim Chief Executive

Subject to agreement by the Board at agenda item 1 above, the following Items of business will be considered in private for the reasons noted below:
Items 7, 8, 9, 10 and 11 in accordance with the SPA’s Standing Orders section 21.