Paper 3 - Annex 1 Internal Audit Planning

This document contains the Audit Needs Assessment for the Cairngorms National Park Authority, created by Wbg Services LLP. It covers the period from 2025/26 to 2027/28 and outlines the planned internal audits, their scope, and the proposed audit team. The document includes an introduction to the Internal Audit Service, the approach to planning the audits, the operational plan for 2025/26, and the initial three-year audit needs assessment. It also provides information on reporting arrangements, grading structure, key performance indicators, training topics, an assurance map, and the audit universe. The Audit Needs Assessment will be presented to the Audit & Risk Committee for discussion and approval in June 2025.