Paper 4 Internal Audit Report Project Initiation Process Cover

This document contains an internal audit report for the Cairngorms National Park Authority, reviewing its project initiation procedures as part of the 2025-26 work plan. The audit aimed to check if the process is working as expected, followed correctly, has appropriate control, and meets funding rules. Overall, the auditors gave a high level of assurance, noting several good practices in how projects are started. They also made one medium-grade and four low-grade suggestions for improvement, such as providing training for staff involved in project initiation, ensuring all supporting documents are linked to the project tracker, and clearly defining the level of detail and timeframes for each step of the process. Management has accepted these recommendations, and the Audit and Risk Committee is asked to consider the findings and endorse these responses.