Papers will be published 3 days prior to the meeting. 

AGENDA

1. Standing Items
1.1 Welcome and Apologies
1.2 Declarations of interest
1.3 Minute from meeting held on 17 April 2024 for approval
1.4 Action Log and Matters Arising
1.5 Decision on taking business in private (Items 6-8)

2. Audit and Improvement Progress
2.1 Internal Audit Update
Report for Discussion presented by the the Risk and Advisory Services Director, BDO
2.2 Police Scotland Audit and Improvement Recommendation Tracker Q4
Report for Discussion presented by the Assistant Chief Constable, Professionalism and Assurance
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 Reports:
o Grievance Process
o Review of ICT General Controls
o Best Value Readiness
Report for Discussion presented by the Risk and Advisory Services Director, BDO
3.2 Annual Internal Audit Report
Report for Discussion presented by the Risk and Advisory Services Director, BDO
3.3 External Audit Progress and Sector Update Report
Report for Discussion presented by the Partner, Grant Thornton

4. Assurance Reporting
4.1 Police Scotland Best Value Bi-annual Update
Reports for Discussion presented by the Head of Best Value, Police Scotland
4.2 Accounting Policies, judgements and estimates
Reports for Discussion presented by the SPA Head of Finance, Audit and Risk and the Head of Accounting and Control, Police Scotland
4.3 Integrated Assurance Statement 2023/24
Reports for Discussion presented by the SPA Head of Finance, Audit and Risk
4.4 SPA Corporate 2023/24 Year End Performance
Report for Discussion presented by the SPA Chief Executive
4.5 Audit, Risk and Assurance Committee Annual Report
Reports for Discussion presented by the SPA Head of Finance, Audit and Risk
4.6 Evaluation of Committee Effectiveness
Report for Discussion presented by the SPA Governance and External Relations Lead

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
6.1 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 Strategic and Corporate Risk Review
Report for Discussion presented by the Audit and Risk Lead, SPA
7.3 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


Notes
Membership: Mary Pitcaithly (Chair), Paul Edie, Katharina Kasper, Grant Macrae, Catriona Stewart

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.