Paper 9 Internal Audit Plan cover

This document contains a proposed internal audit plan for the Cairngorms National Park Authority for the year 2026-27. The Audit and Risk Committee is asked to consider this plan, prepared by wbg, and assess if it addresses the strategic risks facing the Park Authority and meets its need for assurance. Developed from an audit needs assessment, the plan focuses on providing confidence in areas like strategy and governance, how operations are delivered, and the integrity of systems. It also outlines assignments within a broader three-year audit schedule.