CAIRNGORMS NATION­AL PARK AUTHORITY

Audit & Risk Com­mit­tee Paper 1 | 08/3/2019

CAIRNGORMS NATION­AL PARK AUTHORITY

AUDIT & RISK COMMITTEE

FOR DECISION

Title: INTERN­AL AUDIT REVIEW: STRA­TEGIC PLANNING

Pre­pared by: CLAIRE ROBERTSON, SCOTT PETERSON, BDO

Pur­pose

This paper presents BDO’s intern­al audit review of the Authority’s stra­tegic plan­ning pro­cesses and controls.

Recom­mend­a­tions

The Audit & Risk Com­mit­tee is asked to:

a) Con­sider the intern­al auditor’s find­ings on the Authority’s arrange­ments for stra­tegic plan­ning; b) Endorse the man­age­ment responses to recom­mend­a­tions for action raised by the intern­al auditor.

Exec­ut­ive Summary

1. The Park Authority’s intern­al aud­it­ors, BDO, have under­taken a review of resource man­age­ment as part of the agreed ²⁰¹⁸⁄₁₉ intern­al audit plan. The full report of the review is attached at Annex I to this paper.

2. The report grades both design and imple­ment­a­tion of the pro­cesses and con­trols stra­tegic plan­ning as sub­stan­tial. No recom­mend­a­tions for improve­ment actions were raised by the BDO.

Dav­id Cameron 06 Feb­ru­ary 2019 davidcameron@​cairngorms.​co.​uk

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