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ARC Paper 1 Internal audit review-Payroll Cover

Cairngorms Nation­al Park Author­ity Ugh­dar­ras Pàirc Nàiseanta a’ Mhon­aidh Ruaidh

Audit and Risk Com­mit­tee Paper 1 02 Octo­ber 2026 Page 1 of 2

For dis­cus­sion

Title: Intern­al audit review – Payroll Pre­pared by: Cov­er paper-Louise Allen, Head of Fin­ance and Cor­por­ate Oper­a­tions Paper: Colin McNeill, wbg-assign­ment leader

Pur­pose

This paper presents the res­ults of the Intern­al Auditor’s review on the Park Authority’s payroll pro­cesses and con­trols. The pur­pose of the review was to

This review formed part of the 2026⁄27 Intern­al Audit Annu­al Plan.

Recom­mend­a­tions

The Audit and Risk Com­mit­tee is asked to a. Con­sider the Intern­al Auditor’s report and findings.

Exec­ut­ive Summary

  1. The aim of the assign­ment was to assess that: a. Amend­ments to the payroll are appro­pri­ately reviewed and author­ised pri­or to being pro­cessed through the payroll sys­tem. b. Wages and salar­ies are accur­ately stated in the account­ing sys­tem, to avoid over and under pay­ments. c. The Organ­isa­tion has robust pro­cesses in place for changes made to employ­ee bank details. d. Staff are only paid for the hours that they have worked, includ­ing part-time hours. e. Leav­ers are appro­pri­ately removed from the sys­tem, and final pay­ments are accur­ately pro-rated. f. New starts are accur­ately entered onto the payroll sys­tem and are paid appropriately.

Cairngorms Nation­al Park Author­ity Ugh­dar­ras Pàirc Nàiseanta a’ Mhon­aidh Ruaidh

Audit and Risk Com­mit­tee Paper 1 02 Octo­ber 2026 Page 2 of 2

g. The payroll is subject to checking and approval by a senior member of staff prior to being finalised. Access to the payroll system is restricted. There are appropriate access rights in place for payroll staff.

  1. The Auditor’s over­all con­clu­sion is that there is a strong level of assur­ance that appro­pri­ate payroll pro­cesses are in place and work­ing effectively.

  2. No recom­mend­a­tions were raised for consideration.

Con­clu­sion

  1. The Com­mit­tee can take assur­ance from the Auditor’s work that payroll pro­cesses are oper­at­ing effect­ively and fol­low good practice.

Louise Allen louiseallen@​cairngorms.​co.​uk 15 Septem­ber 2026