Cairngorms Nation­al Park Authority

Audit and Risk Com­mit­tee	Paper 2
8 Novem­ber 2024	Page 1 of 1

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. One pro­ject is in pro­gress – Cairngorms 2030. The report is planned for the April 2025 meet­ing of the Audit and Risk Committee.

4. One fur­ther pro­ject is planned for the next quarter – Cyber Secur­ity. The report is planned for the April 2025 meet­ing of the Audit and Risk Committee.

Con­clu­sion

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

Louise Allen 25 Octo­ber 2024 louiseallen@​cairngorms.​co.​uk