Paper 3 - Cover Internal Audit Plan

Audit and Risk Com­mit­tee Paper 3

20 June 2025

Page 1 of 1

For decision

Title: Intern­al audit plan Pre­pared by: Cov­er — Louise Allen, Head of Fin­ance and Cor­por­ate Oper­a­tions Report – Gra­ham Gillespie / Peter Clark, wbg

Pur­pose To present the report on a pro­posed intern­al audit plan for 2025 – 26 (and future years) pre­pared by wbg.

Recom­mend­a­tions The Audit and Risk Com­mit­tee is asked to: a) Con­sider the auditor’s pro­pos­al b) Assess the plan for 2025 – 26 and con­sider wheth­er the focus of work meets the Park Authority’s need for assurance.

Over­view

1. The detailed report provides inform­a­tion on: a) The approach taken in devel­op­ing an Audit Needs Assess­ment b) The oper­a­tion­al plan for 2025 – 26, includ­ing assign­ment plans and dates c) The 3‑year needs assess­ment d) Appen­dices-includ­ing an assur­ance map tying the pro­posed work to the Authority’s stra­tegic risk register

Con­clu­sion

1. The aud­it­or will present their report and answer any ques­tions raised by the Committee.

Louise Allen louiseallen@​cairngorms.​co.​uk 9 June 2025