Cairngorms Nation­al Park Authority

Intern­al Audit Pro­gress Report

Septem­ber 2021

AV AZETS

CAIRNGORMS NATION­AL PARK AUTHORITY Audit & Risk Com­mit­tee Paper | 10/09/21

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Cairngorms Nation­al Park Authority

Intern­al Audit Pro­gress Report

Sum­mary 1 ²⁰²¹⁄₂₂ 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 have com­pleted field­work on one audit since the last Audit and Risk Com­mit­tee meet­ing: Lead­er admin­is­tra­tion and have com­menced field­work on fol­low up part 1. We remain on track to deliv­er our Intern­al Audit plan as agreed.

Status of intern­al audit reviews ²⁰²¹⁄₂₂

(Pie chart show­ing: 5 Field­work Com­plete; 1 Field­work in pro­gress; 1 Planning)

Plan for next quarter

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

• Lead­er Administration
• Fol­low Up Part 1

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 Chris.​Borwn@​azets.​co.​uk 0131 473 3500 Stephanie Hume, Seni­or Man­ager Stephanie.​Hume@​azets.​co.​uk 01463 704 866

azets​.co​.uk

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²⁰²¹⁄₂₂ audit plan progress

Ref and Name of report	Quarter	Cur­rent status	Planned ACC	Actu­al ACC
A1. Fin­an­cial Man­age­ment and Reporting	Q3	Plan­ning	Mar 22
B1. Assur­ance Map­ping of Major Projects	Q3	Plan­ning	Mar 22
D1. ICT Strategy	TBC	Plan­ning	TBC
D3. Cyber Security	TBC	Plan­ning	TBC
E1. Lead­er Administration	Q2	Field­work Complete	Oct 21
E2. Fol­low up Part 1	Q2	Field­work	Oct 21
E2. Fol­low up Part 2	Q3	Plan­ning	Mar 22
Annu­al report	N/A	N/A	May 22

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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