Paper 3 Internal Audit Report New Finance System Cover

This document contains an internal audit report by wbg concerning the implementation of the Cairngorms National Park Authority’s new finance system. The audit, part of the 2025-26 work plan, aimed to check if the system works as anticipated, if the implementation met deadlines and costs, and if staff received sufficient training. The report provided substantial assurance about the system’s implementation, confirming it’s fit for purpose, data was transferred accurately, staff were trained, and proper controls are in place. A single medium-grade recommendation was made to restrict purchase approval delegation via the Out-of-Office function to only higher-level positions within the same workflow, which management has accepted. The Audit and Risk Committee is asked to consider these findings and endorse management's responses for future actions.