CAIRNGORMS NATION­AL PARK AUTHORITY

Audit & Risk Com­mit­tee Paper 4 | 12/03/21

CAIRNGORMS NATION­AL PARK AUTHORITY AUDIT & RISK COMMITTEE

FOR DECISION

Title: INTERN­AL AUDIT STRA­TEGIC INTERN­AL AUDIT PLAN

Pre­pared by: CHRIS BROWN, AZETS STEPHANIE HUME, AZETS

Pur­pose

This paper presents Azets’ pro­posed stra­tegic intern­al audit plan includ­ing the pro­posed intern­al audit work for the ²⁰²¹⁄₂₂ fin­an­cial and oper­a­tion­al year.

Recom­mend­a­tions

The Audit & Risk Com­mit­tee is asked to:

a) Con­sider the intern­al auditor’s stra­tegic intern­al audit plan; b) Con­sider the spe­cif­ic intern­al audit plan for ²⁰²¹⁄₂₂ intern­al audit work and the appro­pri­ate­ness of that plan for the Authority’s needs; c) Agree the intern­al audit plan for ²⁰²¹⁄₂₂.

Exec­ut­ive Summary

1. The Park Authority’s intern­al aud­it­ors, Azets, have drawn togeth­er their stra­tegic intern­al audit plan for ²⁰²¹⁄₂₂ to ²⁰²³⁄₂₄ which is set out in full at Annex I to this paper.

2. The intern­al audit plan has been pre­pared fol­low­ing con­sulta­tion with the Chief Exec­ut­ive and the Dir­ect­or of Cor­por­ate Ser­vices. The plan is now presen­ted to the Com­mit­tee to agree the intern­al audit plan spe­cific­ally for the ²⁰²¹⁄₂₂ fin­an­cial and oper­a­tion­al year.

Dav­id Cameron 4 March 2021 davidcameron@​cairngorms.​co.​uk

1