Audit and Risk Com­mit­tee Agenda 13 March 2026 Page 1 of 2

Meet­ing of the Audit and Risk Committee

13 March 2026 at 2.00pm

Cairngorms Nation­al Park Author­ity office, Grant­own-on-Spey (hybrid meeting)

Agenda

Item

1. Wel­come and apologies
2. Approv­al of minutes of pre­vi­ous meeting
3. Mat­ters arising not covered elsewhere
4. Declar­a­tions of interest
5. For decision Annu­al audit plan 2025/ 2026 Tom Reid, For­vis Maz­ars LLP Paper 1
6. For dis­cus­sion Intern­al audit review: Gov­ernance Peter Clark, wbg Paper 2

Page 2 of 2

1. For dis­cus­sion Intern­al audit review: New fin­ance sys­tem Peter Clark, wbg Paper 3
2. For dis­cus­sion Intern­al audit review: Pro­ject ini­ti­ation Peter Clark, wbg Paper 4
3. For dis­cus­sion Intern­al audit review: Fol­low up review Peter Clark, wbg Paper 5
4. For dis­cus­sion Intern­al audit review: Grants admin­is­tra­tion and man­age­ment Peter Clark, wbg Paper 6
5. For dis­cus­sion Intern­al audit pro­gress report Peter Clark, wbg Paper 7
6. For inform­a­tion Intern­al Audit arrange­ments 2026 – 28 Louise Allen, Head of Fin­ance and Cor­por­ate Oper­a­tions Paper 8
7. For decision Intern­al Audit Plan ²⁰²⁶⁄₂₇ and Stra­tegic Risk Register Peter Clark, wbg Dav­id Camer­on, Deputy CEO and Dir­ect­or of Cor­por­ate Ser­vices Paper 9
8. AOCB Motion to take next item in con­fid­en­tial session
9. Approv­al of con­fid­en­tial minutes of meet­ing 14 Novem­ber 2025
10. Date of next meet­ing: 19 June 2026