Publication: Best Value in policing - audit scope

This audit, conducted jointly by HMICS and Audit Scotland, is the first audit to look at Best Value arrangements across Policing since 2012. The audit will assess several key areas: strategic direction and leadership, the effective use of resources, partnership working and performance.

The findings will be published in early 2026, offering assurance to the public, the Scottish Parliament, and other stakeholders about the effectiveness of Best Value arrangements in policing in Scotland. The audit will highlight good practices and make recommendations to support further improvement.