ARC Paper 1 Internal audit review-Payroll Cover

This document contains a report from an internal check-up of how the Cairngorms National Park Authority handles its staff payroll. The main goal was to make sure that payments are accurate and that the system for managing salaries is robust. This review, part of their yearly plan for 2026/27, concluded that the Park Authority has effective and well-managed payroll processes. In fact, no problems or suggestions for changes were found, meaning the Audit and Risk Committee can feel confident that staff are being paid correctly and efficiently.