Paper 8 Internal Audit arrangements 2026-28

This document contains details about the Cairngorms National Park Authority’s internal audit arrangements for the period 2026 to 2028. Wbg, the current internal audit service provider, was first awarded a one-year contract in 2025, with an option to extend for two more years. Given their effective work and good collaboration during 2025-26, the Park Authority has offered wbg a two-year extension, which they've happily accepted. The contract for internal audit services will be put out for new bids in early 2028. This report aims to inform the Audit and Risk Committee about these arrangements.