ARC Paper 4 Strategic Audit Plan

This document contains the Cairngorms National Park Authority’s Strategic Internal Audit Plan for 2021/22–2023/24. The plan outlines the approach to internal auditing, which is independent and objective, aiming to improve the Park Authority's operations. It's risk-based, focusing on key areas identified in the corporate risk register to ensure effective risk management and best value for money. The plan details scheduled audits across various areas, including financial systems, governance, and IT, with specific objectives for each. The plan also addresses how the internal audit team will work, including their roles and responsibilities, and how they will liaise with external auditors. Finally, it includes details on reporting and monitoring procedures.