230621AuCtteePaper1CNPAPayrollandExpenses

This document contains the Cairngorms National Park Authority's 2022/23 internal audit report on payroll and expenses. The audit found that while the Park Authority has good controls for accurate and timely payroll processing, there's a lack of separation of duties and unclear roles and responsibilities, increasing the risk of errors or fraud. The report makes several recommendations to improve clarity in policies and procedures, enhance data security, and strengthen controls around data changes and backups. Improvements are also needed in documentation and record-keeping for payroll and expenses. Overall, the report suggests that management should address these areas to better safeguard funds and maintain efficient operations.