AV AZETS

Cairngorms Nation­al Park Authority

Intern­al Audit Pro­gress Report

April 2024

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Cairngorms Nation­al Park Authority

Intern­al Audit Pro­gress Report

Sum­mary 1

²⁰²³⁄₂₄ Audit Plan Pro­gress 2

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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 2. We have also com­pleted the field­work for the Pro­cure­ment audit and issued a draft report to man­age­ment. This report was due to be presen­ted to this meet­ing of the Audit and Risk Com­mit­tee, how­ever man­age­ment has asked for addi­tion­al time to con­sider the find­ings and recom­mend­a­tions. As such both this report and our Annu­al Report will be deferred to the June ARC.

We have also developed the Intern­al Audit Plan for ²⁰²⁴⁄₂₅, included for approv­al under a sep­ar­ate agenda item, and will com­mence plan­ning of the assign­ments con­tained with­in fol­low­ing its approval.

Status of intern­al audit reviews ²⁰²³⁄₂₄

• Com­plete
• Draft report

Plan for next quarter

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

• ²⁰²³⁄₂₄ Pro­cure­ment
• ²⁰²³⁄₂₄ 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

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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 System¹	N/A	Com­plete	N/A	N/A
B3. Risk Management	Q2	Com­plete	Sept 23	Sept 23
C1. Health and Safety	Q3	Com­plete	Nov 23	Nov 23
C3. Pro­cure­ment	Q4	Draft Report	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	Com­plete	Apr 24
Annu­al report	N/A	N/A	Apr 24	Apr 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

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. 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.

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© Azets 2024. 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.

Note: I have attemp­ted to recre­ate the table and pie chart as best as pos­sible using mark­down. A real pie chart would require an image file. The format­ting of the table might need some minor adjust­ments depend­ing on your mark­down renderer.