220211AuCtteePaper5Annex122-23IAPlanFINAL

This document contains the Cairngorms National Park Authority's internal audit plan for 2022/23. It outlines the plan's objectives, which focus on financial systems, governance, operations, and compliance. The plan is risk-based, using the Park Authority's risk register to guide the audits. The plan details how many days will be spent on each area, who will be involved, and how the findings will be reported. It emphasizes compliance with best practices and collaboration with the external auditor to ensure efficiency and value for money.