1. Standing Items
- Welcome and Apologies
- Declarations of interest
- Minute from meeting held on 28 January 2021 for approval
- Action Log and Matters Arising
- Decisions taken since last Committee
- Decision on taking business in private (Items 8-12)

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 Q4 Update
Report for Discussion presented by ACC Professionalism and Assurance
d) SPA Audit and Improvement Recommendations Update
Report for Discussion presented by the Head of Finance, Audit and Risk, SPA.
e) ICO Report SPA Progress Update
Report for Discussion presented by the Head of Finance, Audit and Risk, SPA

3. Internal Audit Reports
Reports for Discussion presented by the Internal Audit Partner
a) Performance Management
b) Payroll
c) Non Pay Expenditure Follow Up
d) Home Working Security

4. Internal Audit Annual Report
Reports for Discussion presented by the Internal Audit Partner

5. Project Plan for Preparation of Annual Accounts
Report for Discussion provided by the Chief Financial Officer, Police Scotland

6. Audit Scotland
Reports for Discussion presented by the Audit Director
a) Annual Audit Plan 2021/22
b) Best Value

7. Committee Governance
a) Annual Review of Terms of Reference
b) Audit, Risk and Assurance Committee Work Plan

The following items will be taken in private:

8. Standing Items
- Minute relating to items held in private on 28 January 2021 for approval
- Action Log and Matters Arising

9. 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 Audit and Risk Lead, SPA

10. Information Management year-end review
Report for Discussion presented by the Head of Finance, Audit and Risk, SPA

11. Committee Deep Dive: Cyber Security
Report for Discussion presented by the Chief Digital and Information Officer, Police Scotland

12. Annual Review of Committee Effectiveness
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 8, 9, 10, 11 and 12 in accordance with the SPA’s Standing Orders section 20.