Cairngorms Nation­al Park Author­ity Intern­al Audit Pro­gress Report — Septem­ber 2020

Paper 2 11/09/2020

Scott-Mon­crieff — busi­ness advisers and account­ants, with Camp­bell Dal­las, a Cogit­al company

Con­tents

• Sum­mary of pro­gress — page 2
• Appendix 1: Pro­gress against ²⁰²⁰⁄₂₁ Audit Plan — page 3

Sum­mary of Progress

This paper provides the Audit and Risk Com­mit­tee with a sum­mary of intern­al audit activ­ity since its last meet­ing, and con­firms the reviews planned for the com­ing quarter, identi­fy­ing any changes to the ori­gin­al Annu­al Plan.

Pro­gress Against Annu­al Audit Plan

We have com­pleted one review since the last Audit and Risk Com­mit­tee; LEAD­ER Administration.

Status of Intern­al Audit Reviews: (Image of pie chart show­ing 1 com­plete and 9 planning)

Appendix 1 sum­mar­ises the status of the ²⁰²⁰⁄₂₁ intern­al audit programme.

Plan for Next Quarter

We will present the fol­low­ing audit reports to the Decem­ber meeting:

• VAT Health Check
• Out­door Access Infrastructure
• Fol­low up Part 1
• Pro­gress Report

Action for Committee

The Com­mit­tee is asked to note the con­tents of this report. We also invite any com­ments on the format or con­tent of this report.

Con­tacts:

• Chris Brown, Audit Part­ner: chris.​brown@​scott-​moncrieff.​com, 0131 473 3500
• Stephanie Hume, Audit Man­ager: Stephanie.​hume@​scott-​moncrieff.​com, 01463 704 866

Appendix 1: Pro­gress Against ²⁰²⁰⁄₂₁ Audit Plan

Ref and name of review	Audit spon­sor	Status	Quarter	Planned HGAC	Actu­al HGAC
A4. VAT Health Check	Dir­ect­or of Cor­por­ate Services	Plan­ning	Q2	Dec 20
B1. Cor­por­ate Governance	Dir­ect­or of Cor­por­ate Services	Plan­ning	Q2	Mar 21
C1. Cov­id Recovery	Dir­ect­or of Cor­por­ate Services	Plan­ning	Q2	Mar 21
C2. Leg­acy Liabilities	Dir­ect­or of Cor­por­ate Services	Plan­ning	Q3	Mar 21
C3. Out­door Access Infrastructure	Dir­ect­or of Cor­por­ate Services	Plan­ning	Q2	Dec 20
D1. ICT Strategy	Dir­ect­or of Cor­por­ate Services	Plan­ning	Q3	Mar 21
D4. Data Management	Dir­ect­or of Cor­por­ate Services	Plan­ning	Q3	Mar 21
E1. LEAD­ER Administration	Dir­ect­or of Cor­por­ate Services	Com­plete	Q1	Sept 20	Sept 20
E2. Fol­low up — part 1	All	Plan­ning	Q2	Dec 20
E2. Fol­low up — part 2	All	Plan­ning	Q3	Mar 21
Annu­al Intern­al Audit report	All		Post Y/E	Mar 21

Key

• Com­plete: Audit work com­plete and report has been agreed and finalised.
• Draft Report: A draft report has been issued.
• Field­work com­plete: The audit work is com­plete, but the draft report has not yet been issued.
• Field­work in pro­gress: The audit work is in progress.
• Planned: The scope and tim­ing have been agreed with management.
• Plan­ning: The scope of the audit has yet to be agreed with management.

Copy­right: Scott-Mon­crieff 2020. All rights reserved. Scott-Mon­crieff refers to Scott-Mon­crieff Audit Ser­vices, a trad­ing name of Group Audit Ser­vices Lim­ited. Registered in Eng­land and Wales. Regis­tra­tion No. 09652677. Registered to carry on audit work in the UK and reg­u­lated for a range of invest­ment busi­ness activ­it­ies by the Insti­tute of Chartered Account­ants in Eng­land and Wales.