Cairngorms Nation­al Park Author­ity Intern­al Audit Pro­gress Report — May 2022

AV AZETS

CAIRNGORMS NATION­AL PARK AUTHORITY Audit & Risk Com­mit­tee Paper 4 27/05/22

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 com­menced field­work on two audits since the last Audit and Risk Com­mit­tee meet­ing: Per­form­ance Man­age­ment and Work­force Man­age­ment and Plan­ning. No changes have been made to the audit plan. We remain on track to deliv­er our intern­al audit plan as agreed.

Status of intern­al audit reviews ²⁰²²⁄₂₃

(Pie chart show­ing: 2 — Plan­ning, 4 — Field­work in Progress)

Plan for next quarter

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

• Per­form­ance Management
• Work­force Man­age­ment and Planning

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

²⁰²²⁄₂₃ Audit Plan Progress

Ref and Name of report	Quarter	Cur­rent status	Planned ACC	Actu­al ACC
A2. Payroll and Expenses	Q3	Plan­ning	Feb 23
B2. Per­form­ance Management	Q1	Field­work in progress	Aug 22
C2. Work­force Man­age­ment and planning	Q1	Field­work in progress	Aug 22
D2. Data Management	Q3	Plan­ning	Feb 23
E2. Fol­low up Part 1	Q2	Plan­ning	Dec 22
E2. Fol­low up Part 2	Q4	Plan­ning	May 23
Annu­al report	N/A	N/A	May 23

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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