CAIRNGORMS NATION­AL PARK AUTHORITY

Audit & Risk Com­mit­tee Paper | 03/05/2019

CAIRNGORMS NATION­AL PARK AUTHORITY

AUDIT & RISK COMMITTEE

FOR DECISION

Title: INTERN­AL AUDIT REVIEW: BUSI­NESS CONTINUITY

Pre­pared by: CLAIRE ROBERTSON, BDO

Pur­pose

This paper presents BDO’s report on busi­ness continuity.

Recom­mend­a­tions

The Audit & Risk Com­mit­tee is asked to:

a) Con­sider the intern­al auditor’s find­ings on the Authority’s arrange­ments for busi­ness continuity;

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 the Authority’s busi­ness con­tinu­ity plan­ning 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. Sev­en recom­mend­a­tions for improve­ment actions (1 High, 5 medi­um and 1 Low level) were raised by the BDO.

Daniel Ral­ph 15 April 2019 danielralph@​cairngorms.​co.​uk

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