240927ARCtteePaper5Annex1Internal AuditProgressReportSeptember2024 FINAL
AV AZETS
Audit and Risk Committee Paper 5 Annex 1 27 September 2024
Cairngorms National Park Authority
Internal Audit Progress Report
September 2024
Cairngorms National Park Authority
Internal Audit Progress Report
Summary 1 2024⁄25 Audit Plan Progress 2
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: Operational and Financial Planning.
Status of internal audit reviews 2024⁄25
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- Complete
- Planning
- Planned
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 November 2024 Audit and Risk Committee:
- 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, Director Stephanie.Hume@azets.co.uk 01463 704 866
azets.co.uk
2024⁄25 Audit Plan Progress
| Ref and Name of report | Quarter | Current status | Planned ARC | Actual ARC |
|---|---|---|---|---|
| B4. Cairngorms 2030 | Q2 | Planned | Apr 25 | |
| C5. Operational and Financial Planning | Q1 | Complete | Sept 24 | Sept 24 |
| C6. Shared Services | Q4 | Planned | Apr 25 | |
| D3. Cyber Security | Q3 | Planning | Apr 25 | |
| E2. Follow up Part 1 | Q2 | Planned | Nov 24 | |
| E2. Follow up Part 2 | Q4 | Planned | Apr 25 | |
| Annual report | N/A | N/A | Apr 25 |
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 |
2 Cairngorms National Park Authority Internal Audit Progress Report azets.co.uk
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