191206AuCtteePaper1Annex1PayrollAdminReportIncMgmtResponses

This document contains an internal audit report on the Cairngorms National Park Authority's payroll administration from October 2019. The audit found the payroll system generally sound but highlighted several areas for improvement. These included creating a formal payroll policy and procedure, improving the segregation of duties to prevent fraud, and implementing more robust approval processes for payroll changes. The report also recommended improvements to exception reporting and the use of automatic checks to help detect errors. Finally, the report suggested that staff involved in payroll sign confidentiality agreements.