1. Standing Items
- Welcome and Apologies
- Declarations of interest
- Minute from meeting held on 15 July 2021 for approval
- Action Log and Matters Arising
- Decisions taken since last Committee
- Decision on taking business in private (Items 6-9)

2. Audit and Improvement Progress
a) Internal Audit Update
Report for Discussion presented by the SPA Head of Finance, Audit and Risk and the Internal Audit Partner
b) Police Scotland Audit and Improvement Recommendation Tracker Q2 and Custody Recommendations Update
Report for Discussion presented by Assistant Chief Constable, Professionalism and Assurance and Assistant Chief Constable, Criminal Justice
c) SPA Audit and Improvement Recommendations Update
Report for Discussion presented by the Head of Finance, Audit and Risk, SPA.
d) HMICS Thematic Report on SPA – Closure Report
Report for Recommendation presented by the Head of Finance, Audit and Risk, SPA.

3. Internal Audit Reports:
o Environmental Impact
o Legal Claims Payments
Report for Discussion presented by the SPA Head of Finance, Audit and Risk and the Internal Audit Partner

4. Assurance Mapping
Report for Discussion presented by the Head of Finance, Audit and Risk, SPA.

5. Audit, Risk and Assurance Committee Work Plan
Report for Discussion presented by the Chair

The following items will be taken in private:

6. Standing Items
- Minute relating to items held in private on 15 July 2021 for approval
- Action Log and Matters Arising

7. Annual Report and Accounts for the Year to 31 March 2021
a) Draft Annual Report and Accounts for the Scottish Police Authority for the Year to 31 March 2021
Report for Discussion and Recommendation presented by the SPA Chief Executive
b) Audit Scotland 2020/21 Annual Audit Report to Members and the Auditor General for Scotland
Report for Discussion and Recommendation presented by the External Audit Director

8. Risk Management
a) Police Scotland Strategic and Organisational Risk Review
Report for Discussion presented by the Enterprise Risk Manager, Police Scotland
b) SPA Corporate and Strategic Risk Register
Report for Discussion presented by the Audit and Risk Lead, SPA

9. Information Management
a) Police Scotland six monthly report
Report for Discussion presented by Assistant Chief Constable, Professionalism and Assurance
b) SPA six monthly report
Report for Discussion presented by the Head of Finance, Audit and Risk, SPA.

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 6, 7, 8 and 9 in accordance with the SPA’s Standing Orders section 20.