Cairngorms Nation­al Park Author­ity Intern­al Audit Pro­gress Report — Feb­ru­ary 2022

AV AZETS

CAIRNGORMS NATION­AL PARK AUTHORITY Audit & Risk Com­mit­tee Paper 4 11/02/22

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 two reviews since the last Audit and Risk Com­mit­tee meet­ing: Fin­an­cial Man­age­ment and Report­ing and Assur­ance Map­ping of Major Projects.

At the request of man­age­ment, we have scoped and begun work on a review of the Peat­land Action Pro­gramme Set Up. In addi­tion man­age­ment have reques­ted we under­take a pro­cess map­ping exer­cise for the Peat­land Action Pro­gramme as well as facil­it­at­ing two work­shops on the future object­ives of the Peat­land Action Pro­gramme and resources to sup­port these, and to com­mence work on an Assur­ance Map­ping exer­cise for CNPA. This work is in addi­tion to the intern­al audit plan agreed with the committee.

We remain on track to deliv­er our intern­al audit plan as agreed.

Status of intern­al audit reviews ²⁰²¹⁄₂₂

Status	Count
Com­plete	2
Draft Report	2
Planned	4

Plan for next quarter

The fol­low­ing reports are due to be presen­ted to the May 2022 Audit and Risk Committee:

• D1. ICT Strategy
• D3. Cyber Security
• Fol­low Up Part 2

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.

Eliza­beth Young, Chief Intern­al Aud­it­or Elizabeth.​Young@​azets.​co.​uk 0141 567 4500 Stephanie Hume, Seni­or Man­ager Stephanie.​Hume@​azets.​co.​uk 01463 704 866

²⁰²¹⁄₂₂ Audit Plan Progress

Ref and Name of report	Quarter	Cur­rent status	Planned ACC	Actu­al ACC
A1. Fin­an­cial Man­age­ment and Reporting	Q3	Com­plete	Feb 22	Feb 22
B1. Assur­ance Map­ping of Major Projects	Q3	Com­plete	Feb 22	Feb 22
D1. ICT Strategy	Q3	Draft Report	May 22
D3. Cyber Security	Q3	Draft Report	May 22
E1. Lead­er Administration	Q2	Com­plete	Oct 21	Oct 21
E2. Fol­low up Part 1	Q2	Com­plete	Oct 21	Oct 21
E2. Fol­low up Part 2	Q4	Planned	May 22
Annu­al report	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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