Cairngorms Nation­al Park Author­ity Intern­al Audit Pro­gress Report — Janu­ary 2021

AV AZETS

CAIRNGORMS NATION­AL PARK AUTHORITY Audit & Risk Com­mit­tee Paper 3 03/02/21

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Cairngorms Nation­al Park Authority Intern­al Audit Pro­gress Report

• Sum­mary — 1
• ²⁰²⁰⁄₂₁ audit plan pro­gress — 2

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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 remain on course to deliv­er the Intern­al Audit Plan by the March 2021 meeting.

Two changes have been made to the plan since the last Audit and Risk Com­mit­tee meet­ing, fol­low­ing dis­cus­sions with man­age­ment: the Leg­acy Liab­il­it­ies audit has been deferred to the ²⁰²¹⁄₂₂ audit plan, and the Out­door Access Infra­struc­ture review has been removed as a res­ult of fur­ther extern­al guid­ance being provided in this area. We have com­pleted two reviews since the last meet­ing: Cor­por­ate Gov­ernance and Cov­id-19 Recovery.

Status of intern­al audit reviews ²⁰²⁰⁄₂₁

(Dia­gram show­ing 1 Com­plete, 2 Field­work in pro­gress, 1 Planned, 1 Removed, 1 Deferred)

Plan for next quarter

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

• VAT Health Check
• 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

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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	Com­plete	Mar 21	Jan 21
C1. Cov­id Recovery	Q2	Com­plete	Mar 21	Jan 21
C2. Leg­acy Liabilities	Q3	Deferred	N/A	N/A
C3. Out­door Access Infrastructure	Q2	Removed	N/A	N/A
D1. ICT Strategy		Deferred	N/A	N/A
D4. Data Management	Q3	Field­work in Progress	Mar 21
E1. LEAD­ER Administration	Q1	Com­plete	Sept 20	Sept 20
E2. Fol­low Up	Q3	Planned	Mar 21
Annu­al report		N/A	Mar 21

Key:

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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