For Decision

Title: Intern­al Audit: Intern­al Audit Plan ²⁰²³⁄₂₄

Pre­pared by: Eliza­beth Young and Stephanie Hume, Azets

Pur­pose

1. This paper presents Azets’ pro­posed intern­al audit plan includ­ing the pro­posed intern­al audit work for the ²⁰²³⁄₂₄ fin­an­cial and oper­a­tion­al year.

Recom­mend­a­tions

The Audit & Risk Com­mit­tee is asked to:

a) Con­sider the intern­al auditor’s stra­tegic intern­al audit plan; b) Con­sider the spe­cif­ic intern­al audit plan for ²⁰²²⁄₂₃ intern­al audit work and the appro­pri­ate­ness of that plan for the Authority’s needs; c) Agree the intern­al audit plan for ²⁰²²⁄₂₃.

Exec­ut­ive summary

1. The Park Authority’s intern­al aud­it­ors, Azets, have reviewed their stra­tegic intern­al audit plan for ²⁰²¹⁄₂₂ to ²⁰²³⁄₂₄ in light of deliv­ery over the course of the pre­vi­ous two years of this plan; the chan­ging stra­tegic risk pro­file of the Cairngorms NPA; and fol­low­ing dis­cus­sion with the Chief Exec­ut­ive and the Dir­ect­or of Cor­por­ate Ser­vices & Deputy Chief Exec­ut­ive on their views of intern­al audit require­ments for the year ahead, ²⁰²³⁄₂₄. The res­ult­ing revi­sions to the intern­al audit plan are incor­por­ated in the revised plan which is set out in full at Annex 1 to this paper.

2. The plan is now presen­ted to the Com­mit­tee to con­sider pro­posed intern­al audit cov­er­age and to agree the intern­al audit plan spe­cific­ally for the ²⁰²³⁄₂₄ fin­an­cial and oper­a­tion­al year.

Dav­id Cameron 16 March 2023 davidcameron@​cairngorms.​co.​uk