Cairngorms Nation­al Park Author­ity Intern­al Audit Pro­gress Report — Novem­ber 2020

AV AZETS

CAIRNGORMS NATION­AL PARK AUTHORITY Audit & Risk Com­mit­tee Paper 3 27/11/2020

Sum­mary

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 annu­al plan.

We were due to present the VAT Health Check report, Out­door Access Infra­struc­ture report and Fol­low Up Part 1 report to the Novem­ber meet­ing; how­ever, field­work remains ongo­ing on the VAT Health Check review, and we are cur­rently in dis­cus­sions with man­age­ment on obtain­ing the inform­a­tion for the Out­door Access Infra­struc­ture and Fol­low Up reviews. As such, these reports will now be presen­ted to the March meet­ing. In addi­tion, man­age­ment have reques­ted that the ICT Strategy review be deferred to the ²⁰²¹⁄₂₂ Intern­al Audit Plan.

Status of intern­al audit reviews ²⁰²⁰⁄₂₁ (Pie chart show­ing dis­tri­bu­tion of Com­plete, Field­work in pro­gress, Planned, Plan­ning, Deferred)

Plan for next quarter

The fol­low­ing reports are due to be presen­ted to the March 21 Audit and Risk Committee:

• VAT Health Check
• Cor­por­ate Governance
• Cov­id Recovery
• Leg­acy Liabilities
• Out­door Access Infrastructure
• Data Man­age­ment
• Fol­low Up
• ²⁰²⁰⁄₂₁ Annu­al Intern­al Audit Report
• ²⁰²¹⁄₂₂ Intern­al Audit Plan

Action for Committee

The Audit and Risk Com­mit­tee is asked to note the con­tents of this report and to approve the plan for the next quarter. We also invite any com­ments on the format or con­tent of this report.

Chris Brown, Audit Part­ner [email protected] 0131 473 3500 Stephanie Hume, Audit Man­ager [email protected] 01463 704 866

²⁰²⁰⁄₂₁ audit plan progress

Ref and Name of report	Quarter	Cur­rent status	Planned ACC	Actu­al ACC
A4. VAT Health Check	Q2	Field­work in Progress	Mar 21
B1. Cor­por­ate Governance	Q2	Planned	Mar 21
C1. Cov­id Recovery	Q2	Field­work in Progress	Mar 21
C2. Leg­acy Liabilities	Q3	Plan­ning	Mar 21
C3. Out­door Access Infrastructure	Q2	Plan­ning	Mar 21
D1. ICT Strategy		Deferred	N/A	N/A
D4. Data Management	Q3	Plan­ning	Mar 21
E1. LEAD­ER Administration	Q1	Com­plete	Sept 20	Sept 20
E2. Fol­low Up	Q3	Plan­ning	Mar 21
Annu­al report	N/A		Mar 21

Key:

Status	Descrip­tion
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 of the audit has been agreed with management
Plan­ning	The scope and/​or tim­ing of the audit has yet to be agreed with management

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