Paper 3 - Cover Internal Audit Plan

This document contains an internal audit plan for the Cairngorms National Park Authority's Audit and Risk Committee, prepared by Louise Allen, Graham Gillespie, and Peter Clark. The plan is for 2025-26 and future years, and the committee is asked to consider the auditor's proposal and assess the plan to ensure it meets the Park Authority's needs for assurance. The report includes information on the approach to developing an Audit Needs Assessment, the operational plan for 2025-26, a three-year needs assessment, and appendices that tie the proposed work to the Authority's strategic risk register. The auditor will present the report and answer any questions from the committee.