AV AZETS

Cairngorms Nation­al Park Authority Intern­al Audit Pro­gress Report Novem­ber 2022

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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 one audit since the last Audit and Risk Com­mit­tee meet­ing: Fol­low Up Part 1. 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 4 in Plan­ning and 3 Complete)

Plan for next quarter

The fol­low­ing reports are due to be presen­ted to the Feb­ru­ary 2023 Audit and Risk Committee:

• Payroll and Expenses
• Data Man­age­ment

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

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²⁰²²⁄₂₃ Audit Plan Progress

Ref and Name of report	Quarter	Cur­rent status	Planned ACC	Actu­al ACC
A2. Payroll and Expenses	Q3	Planned	Feb 23
B2. Per­form­ance Management	Q1	Com­plete	Sept 22	Sept 22
C2. Work­force Man­age­ment and planning	Q1	Com­plete	Sept 22	Sept 22
D2. Data Management	Q3	Planned	Feb 23
E1. Lead­er Administration	Q2	Com­plete	Sept 22	Sept 22
E2. Fol­low up Part 1	Q2	Com­plete	Dec 22	Dec 22
E2. Fol­low up Part 2	Q4	Planned	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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Registered to carry on audit work in the UK and reg­u­lated for a range of invest­ment busi­ness activ­it­ies by the Insti­tute of Chartered Account­ants in Eng­land and Wales.