Paper 9 Annex 1 Annual Int Audit Plan

This document contains the Internal Audit Plan for the Cairngorms National Park Authority for 2026-27, created by Wbg Services LLP. It explains how internal audit helps check if the Authority's internal processes and controls are working well. The main audits planned for this year focus on Payroll, Cyber Security, Complaints Handling, the C2030 Mid Programme, and Workforce Management, plus a review to follow up on past recommendations. The document also lists important training topics for staff and Board members, covering areas like risk management, fraud awareness, and cyber security, to ensure all aspects of the Authority's operations are properly audited.