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ARC Paper 1 Internal Audit Annual Report

Cairngorms Nation­al Park Author­ity Audit and Risk Com­mit­tee Paper 1 19 June 2026 Page 1 of 2

For dis­cus­sion

Title: Intern­al Audit Annu­al Report 2025 – 26 Pre­pared by: Cov­er paper-Louise Allen, Head of Fin­ance and Cor­por­ate Oper­a­tions Paper: Peter Clark, wbg

Pur­pose

This paper sum­mar­ises the con­clu­sions and key find­ings from the intern­al audit work under­taken at Cairngorms Nation­al Park Author­ity dur­ing the year ended 31 March 2026, includ­ing the Intern­al Auditor’s over­all opin­ion on Cairngorms Nation­al Park Authority’s intern­al con­trol system.

Recom­mend­a­tions

The Audit and Risk Com­mit­tee is asked to: a. Con­sider the Intern­al Auditor’s annu­al report for 2025 – 26. b. Note the Intern­al Auditor’s over­all opin­ion as set out in page 4 of the report and endorse the inclu­sion of that opin­ion with­in the Gov­ernance State­ment for 2025 – 26.

Exec­ut­ive Summary

  1. As the Intern­al Aud­it­or of the Cairngorms Nation­al Park Author­ity, wbg are required to provide the Audit and Risk Com­mit­tee annu­ally with assur­ance on the whole sys­tem of intern­al con­trol. wbg’s Intern­al Audit Annu­al Report for 2025 – 26 includes their over­all opin­ion set out below:

We are sat­is­fied that suf­fi­cient intern­al audit work has been under­taken to allow us to draw a con­clu­sion as to the adequacy and effect­ive­ness of the Organisation’s risk man­age­ment, con­trol and gov­ernance processes.

In our opin­ion, the Organ­isa­tion did have adequate and effect­ive risk man­age­ment, con­trol and gov­ernance pro­cesses to man­age its achieve­ment of the Organisation’s object­ives at the time of our audit work. In our opin­ion, the Organ­isa­tion has prop­er arrange­ments to pro­mote and secure value for money.

Cairngorms Nation­al Park Author­ity Audit and Risk Com­mit­tee Paper 1 19 June 2026 Page 2 of 2

We note that we provided a weak level of assur­ance regard­ing the Fol­low Up Review which will be fol­lowed up dur­ing the 2026⁄27 Intern­al Audit Plan. Our field­work was car­ried out between Novem­ber 2025 and April 2026, and we have not under­taken any fur­ther intern­al audit assign­ments at the time of this report.

  1. The Intern­al Auditor’s opin­ion is typ­ic­ally included as part of the Gov­ernance State­ment, form­ing part of the Park Authority’s Annu­al Report and Accounts. The draft Gov­ernance State­ment is presen­ted to the Com­mit­tee at this meet­ing (19 June 2026). The Com­mit­tee is asked to endorse the inclu­sion of the Intern­al Auditor’s opin­ion as part of the Gov­ernance Statement.

  2. The full Intern­al Audit Annu­al Report provid­ing wider con­text on this over­all intern­al audit opin­ion is provided as an Annex to this paper.

Con­clu­sion

  1. The aud­it­or will present their report and answer any ques­tions raised by the Committee.

Louise Allen louiseallen@​cairngorms.​co.​uk 03 June 2026