Cairngorms Nation­al Park Author­ity Ugh­dar­ras Pàirc Nàiseanta a’ Mhon­aidh Ruaidh

Audit and Risk Com­mit­tee Paper 8 13 March 2026 Page 1 of 1

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For inform­a­tion

Title: Intern­al audit arrange­ments 2026 – 28

Pre­pared by: Louise Allen, Head of Fin­ance and Cor­por­ate Operations

Pur­pose The pur­pose of the paper is to inform the Com­mit­tee of arrange­ments made for intern­al audit ser­vices for the com­ing two fin­an­cial years.

Recom­mend­a­tions The Com­mit­tee is asked to note the arrange­ments made.

Stra­tegic context

1. Wbg won the con­tract to provide intern­al audit ser­vices when it was re-tendered in 2025. The con­tract was awar­ded for one year, with the poten­tial to extend for a fur­ther two years.
2. Over the past year, we have worked well with wbg and have developed good rela­tion­ships with the audit team. Assign­ments have been car­ried out col­lab­or­at­ively, and recom­mend­a­tions made have been help­ful and pragmatic.

Oper­a­tion­al decision

1. Based on the work done dur­ing 2025 – 26 we have offered a two-year exten­sion to wbg, and we are delighted that they have accepted.
2. The intern­al audit con­tract will be retend­ered in early 2028.

Louise Allen louiseallen@​cairngorms.​co.​uk 05 March 2026