220930AuCtteePaper5Annex2AzetsCNPAAssuranceMappingReport

This document contains a September 2022 report from the Cairngorms National Park Authority on assurance mapping. It outlines a process, based on a "three lines of defence" model, to help the Audit Committee understand the breadth and quality of assurance received across the organisation. The methodology involves five stages: identifying key assurance areas, confirming assurance sources, assessing assurance quality, determining assurance needs, and finally, creating an assurance map. The report asks the Audit Committee to review a draft list of assurance areas and define the required level of assurance (high, medium, or low) for each. The next steps involve documenting current assurance sources, assessing their quality, and consolidating the information into a final assurance map to be presented in November 2022.