CAIRNGORMS NATION­AL PARK AUTHORITY

Audit & Risk Com­mit­tee Paper 3 03/05/2019

CAIRNGORMS NATION­AL PARK AUTHORITY AUDIT & RISK COMMITTEE

FOR DECISION

Title: ²⁰¹⁹⁄₂₀ INTERN­AL AUDIT PLAN

Pre­pared by: CLAIRE ROBERTSON, BDO

Pur­pose

This paper presents the intern­al auditor’s Annu­al Audit Plan for ²⁰¹⁹⁄₂₀ accounts.

Recom­mend­a­tions

The Audit & Risk Com­mit­tee is asked to:

a) Approve the Annu­al Intern­al Audit Plan for ²⁰¹⁹⁄₂₀; b) Approve the Intern­al Audit Charter as set out in Appendix VI of the Intern­al Audit Plan.

Exec­ut­ive Summary

1. The pro­posed intern­al audit plan for ²⁰¹⁹⁄₂₀ pre­pared by the Authority’s intern­al aud­it­ors, BDO, is set out in full at Annex I to this paper. The pro­posed plan has been drawn up fol­low­ing con­sulta­tion with man­age­ment and in the con­text of review of the Authority’s stra­tegic risk register and wider documents.

2. The intern­al audit of LEAD­ER is a require­ment of the Ser­vice Level Agree­ment between Scot­tish Gov­ern­ment and the Author­ity as the Account­able Body for Cairngorms LEADER.

Danie Ral­ph, Fin­ance Manager 15 April 2019 danielralph@​cairngorms.​co.​uk