AV AZETS

Cairngorms Nation­al Park Authority

Intern­al Audit Pro­gress Report

Novem­ber 2023

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 three audits since the last Audit and Risk Com­mit­tee meet­ing: Health and Safety, Her­it­age Hori­zons and Fol­low Up Part 1.

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 the require­ments for any future sys­tems and options appraisals.

Status of intern­al audit reviews ²⁰²³⁄₂₄

(Pie chart show­ing: 1 Com­plete, 1 Planned, 6 Planning)

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

Plan for next quarter

The fol­low­ing reports are due to be presen­ted to the April 2024 Audit and Risk Committee:

• Pro­cure­ment
• Fol­low Up Part 2
• Annu­al Report

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	Q2	Com­plete	Sept 23	Sept 23
A4. Fin­ance System	N/A	Com­plete	N/A	Nov 23
B3. Risk Management	Q2	Com­plete	Sept 23	Sept 23
C1. Health and Safety	Q3	Com­plete	Nov 23	Nov 23
C3. Pro­cure­ment	Q4	Plan­ning	Apr 24
C4. Her­it­age Horizons	Q3	Com­plete	Nov 23	Nov 23
E2. Fol­low up Part 1	Q2	Com­plete	Nov 23	Nov 23
E2. Fol­low up Part 2	Q4	Planned	Apr 24
Annu­al report	N/A	N/A	Apr 24

Key:

Status	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.