A AZETS

Cairngorms Nation­al Park Authority

Intern­al Audit Pro­gress Report

Novem­ber 2024

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Cairngorms Nation­al Park Authority

Intern­al Audit Pro­gress Report

Sum­mary 2

²⁰²⁴⁄₂₅ Audit Plan Pro­gress 3

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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 review since the last Audit and Risk Com­mit­tee meet­ing: Fol­low Up Part 1. We’ve also begun the field­work for the Cairngorms 2030 review.

Status of intern­al audit reviews ²⁰²⁴⁄₂₅

Legend
1	Com­plete
2	Field­work in Progress
1	Plan­ning
1	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 April 2025 Audit and Risk Committee:

• Cairngorms 2030;
• Shared Ser­vices;
• Cyber Secur­ity;
• Fol­low Up Part 2; and
• ²⁰²⁴⁄₂₅ 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, Dir­ect­or Stephanie.​Hume@​azets.​co.​uk 01463 704 866

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²⁰²⁴⁄₂₅ Audit Plan Progress

Ref and Name of report	Quarter	Cur­rent status	Planned ARC	Actu­al ARC
B4. Cairngorms 2030	Q2	Field­work in Progress	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	Com­plete	Nov 24
E2. Fol­low up Part 2	Q4	Planned	Apr 25
Annu­al report	N/A	N/A	Apr 25

Key:

Descrip­tion	Status
Audit work com­plete and report has been agreed and finalised	Com­plete
A draft report has been issued	Draft Report
The audit work is com­plete, but the draft report has not yet been issued.	Field­work complete
The audit work is in progress.	Field­work in progress
The scope and tim­ing of the audit has been agreed with management	Planned
The scope and/​or tim­ing of the audit has yet to be agreed with management	Plan­ning

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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.