Paper 4 Annex 1 Internal audit review Project Initiation

This document contains an internal audit report for the Cairngorms National Park Authority (Park Authority) regarding its Project Initiation Process, which was launched in June 2025. The audit provided a substantial level of assurance, indicating that controls are largely satisfactory. The report highlights good practices such as clear roles and responsibilities for project management, a well-defined process document, and suitable consideration of regulatory requirements and procurement. However, it also offers recommendations to further improve the process, including reminding staff about the expected procedures, establishing a central system for storing supporting project documentation, clearly defining the level of detail needed for different types of projects, and setting specific timeframes for project approvals to enhance efficiency and consistency.