Standing Items
1.1 Welcome and Apologies
1.2 Declarations of interest
1.3 Minute from meeting held on 31 March 2023 for approval
1.4 Action Log and Matters Arising
1.5 Decision on taking business in private (Items 6-8)

2. Internal and External Audit Reporting
2.1 Internal Audit Reports: Report for Discussion presented by the SPA Head of Finance, Audit and Risk and Internal Audit
Change Management – DESC
Change Management – Organisational Design
Forensic Services Physical Data Management
2.2 Annual Internal Audit Report: Report for Discussion presented by SPA Head of Finance, Audit and Risk and Internal Audit and Head of Internal Audit, Azets
2.3 External Audit Progress Update: Report for Discussion presented by Partner, Grant Thornton

3. Audit and Improvement Progress
3.1 Internal Audit Update: Report for Discussion presented by the SPA Head of Finance, Audit and Risk and the Internal Audit Partner (Azets and BDO)
Azets (2022/23)
BDO (2023/24)
3.2 Internal Audit Charter:

Report for Discussion presented by the Internal Audit Partner (BDO)

3.3 Police Scotland Audit and Improvement Recommendation Tracker Q4
Report for Discussion presented by the Assistant Chief Constable, Professionalism
3.4 SPA Audit and Improvement Recommendations Update
Report for Discussion presented by the Head of Finance, Audit and Risk, SPA.

4. Assurance Reporting
4.1 Police Scotland Change Portfolio Update
Report for Discussion presented by the Chief Digital and Information Officer, Police Scotland
4.2 Integrated Assurance Statement 2022/23
Reports for Discussion presented by the SPA Head of Finance, Audit and Risk
4.3 SPA Corporate 2022/23 Year End Performance
Report for Discussion presented by the SPA Chief Executive
4.4 Audit, Risk and Assurance Committee Annual Report
Reports for Discussion presented by the SPA Head of Finance, Audit and Risk
4.5 Evaluation of Committee Effectiveness
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

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 6-8 in accordance with the SPA’s Standing Orders section 20.

6. Standing Items
6.1 Minute relating to items held in private on 31 March 2023 for approval
6.2 Private Action Log

7. Risk Management Reporting
7.1 Police Scotland Strategic and Organisational Risk Review
Report for Discussion presented by the Head of Policy, Audit, Risk and Assurance, Police Scotland
7.2 SPA Strategic and Corporate Risk Review
Report for Discussion presented by the Audit and Risk Lead, SPA

8. Assurance Reporting
8.1 Police Scotland Information Management 6 Monthly and Year End Report
Report for Discussion presented by the Assistant Chief Constable, Professionalism
8.2 Scottish Police Authority Information Management 6 Monthly and Year End Report
Report for Discussion presented by the SPA Head of Finance, Audit and Risk
8.3 DESC – Interim Update
Report for Discussion presented by the Superintendent, Digital Evidence Sharing Capability
8.4 Cyber Security Update
Report for Discussion presented by the Chief Digital and Information Officer, Police Scotland