CAIRNGORMS NATION­AL PARK AUTHORITY

Audit & Risk Com­mit­tee Paper 2 03/02/21

CAIRNGORMS NATION­AL PARK AUTHORITY AUDIT & RISK COMMITTEE

FOR DECISION

Title: INTERN­AL AUDIT REVIEW: COVID19 RECOV­ERY / BUSI­NESS CON­TINU­ITY PLANNING

Pre­pared by: CHRIS BROWN, AZETS
STEPHANIE HUME, AZETS

Pur­pose

This paper presents AZETS’ intern­al audit review of the Authority’s COVID19 Recov­ery and asso­ci­ated Busi­ness Con­tinu­ity Plan­ning sys­tems and controls.

Recom­mend­a­tions

The Audit & Risk Com­mit­tee is asked to:

a) Con­sider the intern­al auditor’s find­ings on the COVID19 Recov­ery and asso­ci­ated Busi­ness Con­tinu­ity Plan­ning sys­tems and con­trols; b) Endorse the man­age­ment responses to recom­mend­a­tions for action raised by the intern­al auditor.

Exec­ut­ive Summary

1. The Park Authority’s intern­al aud­it­ors, AZETS, have under­taken a review of the Authority’s COVID19 Recov­ery actions and asso­ci­ated Busi­ness Con­tinu­ity Plan­ning sys­tems and con­trols as part of the agreed ²⁰²⁰⁄₂₁ intern­al audit plan. The full report of the review is attached at Annex 1 to this paper.

2. The report con­siders three areas of con­trol assess­ment, with one of these three areas graded as ​“green”, con­trol object­ive achieved, and two graded as ​“yel­low”, con­trol object­ive achieved with no major weak­nesses and with scope for improvement.

3. Three recom­mend­a­tions for action are raised. One recom­mend­a­tion is at Grade 1, with lim­ited risk expos­ure where con­trols are work­ing effect­ively but could be strengthened. Two recom­mend­a­tions are at Grade 2, where there is assessed to be mod­er­ate risk expos­ure and con­trols are not work­ing as effect­ively and effi­ciently and may cre­ate mod­er­ate organ­isa­tion­al risk.

4. All recom­mend­a­tions have been accep­ted by man­age­ment with responses set out in the report, includ­ing respons­ib­il­it­ies and timetables for imple­ment­ing improve­ment actions.

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Dav­id Cameron 25 Janu­ary 2021 davidcameron@​cairngorms.​co.​uk

CAIRNGORMS NATION­AL PARK AUTHORITY Audit & Risk Com­mit­tee Paper 2 03/02/21