200612AuCtteePaper1AAInternalAuditPlanCover

This document contains a draft internal audit plan for the Cairngorms National Park Authority for the year 2020/21. The plan, prepared by Scott-Moncrieff, proposes a higher level of internal audit input (75 days) than in previous years. This includes two advisory reviews focusing on outdoor access infrastructure management and data management system implementation. The plan also suggests reviewing the Authority's VAT status. Management will consider the deployment of these reviews based on budget and potential impact of COVID-19 restrictions. The plan also includes the internal audit of the Authority's role in the Cairngorms LEADER Programme, as required by agreement with the Scottish Government. The Audit and Risk Committee is asked to review and approve the plan.