1. Standing Items
- Welcome and Apologies
- Declarations of interest
- Minute from meeting held on 30 January 2020 for approval
- Action Log and Matters Arising
- Decisions taken since last Committee
- Decision on taking business in private (Items 15-17)

2. Project Plan for Preparation of Annual Accounts
Report for Discussion provided by the Chief Financial Officer

3. COVID-19 Impact
a) Overall SPA Approach
Report for Discussion presented by the Interim Chief Executive, SPA
b) COVID-19 Risk Management
Report for Discussion presented by the ACC Professionalism and Assurance

c) Audit, Risk and Assurance Committee Approach 
Report for Discussion presented by the Committee Chair

4. Internal Audit Progress Report
Report for Discussion presented by the Internal Audit Partner

5. Management Progress on Internal Audit Actions
Report for Discussion presented by the Internal Audit Partner

6. Police Scotland Audit and Improvement Recommendation Tracker Q4 Update
Report for Discussion presented by ACC Professionalism and Assurance

7. SPA Audit and Improvement Recommendations Update
Report for Discussion presented by the SPA Interim Chief Executive and the Risk Manager, SPA.

8. Internal Audit Report: Strategic Workforce Planning
Report for Discussion presented by the Internal Audit Partner

9. Internal Audit Report: Transformational Change
Report for Discussion presented by the Internal Audit Partner

10. Internal Audit Report: Relocation Costs
Report for Discussion provided by the Internal Audit Partner

11. Internal Audit Report: Productions
Report for Discussion presented by the Internal Audit Partner

12. Audit Scotland Progress Report
Report for Discussion provided by the Audit Scotland Audit Director

13. Committee Governance
13a. Audit, Risk and Assurance Committee Annual Report
Report for Discussion presented by the Chair
13b. Audit, Risk and Assurance Committee Work plan
Report for Discussion presented by the Chair

14. CIPFA Benchmarking Report
Report for Discussion provided by the Chief Financial Officer

The following items will be taken in private:

15. Standing Items
- Minute relating to items held in private on 30 January 2020 for approval
- Action Log and Matters Arising

16. Report on tasks completed by Scott-Moncrieff, outwith Internal Audit Plan, during 2018-19 and 2019-20
Report for Discussion presented by the Internal Audit Partner

17. Risk
17a. Police Scotland Strategic and Organisational Risk Register
Report for Discussion presented by the Enterprise Risk Manager, Police Scotland
17b. Scottish Police Authority Corporate Risk Register
Report for Recommendation presented by the Interim Chief Executive Officer

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 15, 16 and 17 in accordance with the SPA’s Standing Orders section:

• 21 f) confidential commercial or financial information not already in the public domain could be disclosed;
• 21 g) proposals for significant organisational change, significant changes to the terms and conditions of staff or other sensitive matters are being considered;
• 21 h) discussion in public would be likely to inhibit the free and frank provision of advice or the free and frank exchange of views for the purpose of deliberation.