For dis­cus­sion

Title: Intern­al audit pro­gress report

Cov­er paper pre­pared by: Louise Allen, Head of Fin­ance and Cor­por­ate Operations

Report presen­ted by: Eliza­beth Young, Azets

Pur­pose

To present the report on pro­gress against the intern­al audit pro­gramme for ²⁰²⁴⁄₂₅ pre­pared by Azets.

Recom­mend­a­tions

The Audit and Risk Com­mit­tee is asked to:

a) Con­sider the auditor’s report and pro­gress made.

Over­view

1. The pro­gress report sets out Azets’ work to date on the agreed intern­al audit pro­gramme for the year.
2. One report has been com­pleted to date — Oper­a­tion­al and Fin­an­cial Planning.
3. Pro­jects planned for the next quarter are:
   • Fol­low Up Part 1

Con­clu­sion

1. The report provides a clear and help­ful sum­mary of the con­duct of the audit programme.

Louise Allen 17 Septem­ber 2024 louiseallen@​cairngorms.​co.​uk