Papers will be published 3 working days prior to the meeting. 

1. Standing Items
1.1 Welcome and Apologies
1.2 Declarations of interest and connections
1.3 Minute from meeting held on 20 November 2024 for approval
1.4 Action Log and Matters Arising
1.5 Decision on taking business in private (Items 6 - 9)

2. Audit and Improvement Progress
2.1 Internal Audit Update
Report for Discussion presented by the Head of Finance, Audit and Risk, SPA, and the Risk and Advisory Services Director, BDO
2.2 Police Scotland Audit and Improvement Recommendation Tracker Q3
Report for Discussion presented by the Head of Governance, Audit and Assurance, Police Scotland
2.3 SPA Audit and Improvement Recommendations Update
Report for Discussion presented by the Head of Finance, Audit and Risk, SPA.

3. Internal and External Audit Reporting
3.1 Internal Audit Report: Implementation of Change Projects and Realisation of the Change Benefits
Report for Discussion presented by the Head of Finance, Audit and Risk, SPA, and the Risk and Advisory Services Director, BDO
3.2 Annual Internal Audit Plan
Report for Approval presented by the Head of Finance, Audit and Risk, SPA, and the Risk and Advisory Services Director, BDO
3.3 Annual External Audit Plan
Report for Discussion presented by the Partner, Grant Thornton

4. Assurance Reporting
4.1 Police Scotland Best Value Update
Reports for Discussion presented by the Temporary Director of Strategy and Analysis, Police Scotland
4.2 SPA and Forensic Services Best Value Update
Report for Discussion presented by the Head of Finance, Audit and Risk, SPA, and Head of Function, Forensic Services
4.3 Audit, Risk and Assurance Committee Effectiveness
Report for Discussion presented by the Head of Strategic Business Management, SPA

5. Committee Planning
5.1 Committee Work Plan
Report for Discussion presented by the Committee Chair

The following items will be taken in private

6. Standing Items
6.1 Minute from meeting held on 20 November 2024 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 Enterprise Risk Manager, Police Scotland
7.2 Forensic Services Corporate Risk Review
Report for Discussion presented by the Audit and Risk Lead, SPA
7.3 SPA Strategic and Corporate Risk Review
Report for Recommendation to the Authority, presented by the Audit and Risk Lead, SPA

8. Audit and Improvement Progress
8.1 Q3 Management action follow-up - Cyber Security
Report for Discussion presented by the Risk and Advisory Services Director, BDO
9. Assurance Reporting
9.1 Cyber Security Update
Report for Discussion presented by the Chief Digital Information Officer, Police Scotland

Notes
Membership: Mary Pitcaithly (Chair), Paul Edie, Katharina Kasper, Angela Leitch and Grant Macrae

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 6-9 in accordance with the SPA’s Standing Orders section 20.