Cairngorms Nation­al Park Author­ity Intern­al Audit Pro­gress Report — Septem­ber 2023

A AZETS

---

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 two audits since the last Audit and Risk Com­mit­tee meet­ing: Expendit­ure and Cred­it­ors and Risk Man­age­ment. Fol­low­ing dis­cus­sions with man­age­ment regard­ing the scope of the Fin­ance Sys­tem review it was agreed that Azets would take a con­sultancy style approach to the work, sup­port­ing man­age­ment in their review of the cur­rent fin­ance sys­tem and con­sid­er­a­tion of require­ments for any future sys­tems and options apprais­als. As such a form­al Intern­al Audit report will not be provided to the Audit and Risk Com­mit­tee, rather iter­at­ive feed­back will be provided to man­age­ment through­out management’s review process.

We remain on track to deliv­er our intern­al audit plan as agreed.

Status of intern­al audit reviews ²⁰²³⁄₂₄

(Pie chart show­ing: 3 Com­plete, 2 Planned, 2 Planning)

Plan for next quarter

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

• Health and Safety
• Her­it­age Horizons
• Fol­low up Part 1

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

---

²⁰²³⁄₂₄ Audit Plan Progress

Ref and Name of report	Quarter	Cur­rent status	Planned ARC	Actu­al ARC
A3. Expendit­ure and Creditors		Com­plete	Sept 23	Sept 23
A4. Fin­ance System	N/A	N/A	N/A	N/A
B3. Risk Management		Com­plete	Sept 23	Sept 23
C1. Health and Safety		Plan­ning	Nov 23
C3. Pro­cure­ment		Plan­ning	Mar 24
C4. Her­it­age Horizons		Plan­ning	Nov 23
E2. Fol­low up Part 1	Q2	Planned	Nov 23
E2. Fol­low up Part 2	Q4	Planned	Mar 24
Annu­al report	N/A	N/A	Mar 24

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

---

© Azets 2023. All rights reserved. Azets refers to Azets Audit Ser­vices Lim­ited. Registered in Eng­land & Wales Registered No. 09652677. VAT Regis­tra­tion No. 219 0608 22.

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.