Audit and Risk Committee Paper 1 - external audit assurances cover paper

Draft Audit and Risk Com­mit­tee Paper 1

12 Septem­ber 2025

Page 1 of 2

For decision

Title: Extern­al audit assur­ances Cov­er paper pre­pared by: Louise Allen, Head of Fin­ance and Cor­por­ate Oper­a­tions Assur­ance reques­ted by: Tom Reid, Mazars

Pur­pose To present the Request for inform­a­tion from Man­age­ment and Those Charged with Gov­ernance pre­pared by Mazars.

Recom­mend­a­tions The Audit and Risk Com­mit­tee is asked to: a) Con­sider the auditor’s request for inform­a­tion and Management’s response to this. b) Provide assur­ance that its gov­ernance extends to cov­er the items on which assur­ance is requested.

Over­view

1. The request for inform­a­tion from Man­age­ment and from Those Charged with Gov­ernance has been reviewed by Man­age­ment and by the Chair and Vice Chair of the Audit and Risk Com­mit­tee. The let­ter has also been cir­cu­lated to mem­bers of the Com­mit­tee in advance of the issu­ing of form­al papers, in order to give mem­bers the oppor­tun­ity to review in detail both the request and Management’s responses.
2. Management’s responses are shown in blue text under­neath each sec­tion of the let­ter of request.

Con­clu­sion

1. Man­age­ment is con­tent to provide assur­ance of appro­pri­ate gov­ernance in response to the ques­tions raised.

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Draft Audit and Risk Com­mit­tee Paper 1

12 Septem­ber 2025

Page 2 of 2

1. Mem­bers of the com­mit­tee are reques­ted to con­sider each ques­tion before decid­ing wheth­er they can provide the assur­ances reques­ted by the Auditor.

Louise Allen 11 Septem­ber 2024 louiseallen@​cairngorms.​co.​uk