CAIRNGORMS NATION­AL PARK AUTHORITY

Audit & Risk Com­mit­tee Paper 2 06/09/19

CAIRNGORMS NATION­AL PARK AUTHORITY AUDIT & RISK COMMITTEE

FOR INFORM­A­TION

Title: INTERN­AL AUDIT REVIEW: RISK MAN­AGE­MENT REVIEW

Pre­pared by: CLAIRE ROBERTSON, BDO TONY BAR­RIE, BDO

Pur­pose

To present the intern­al auditor’s Risk Man­age­ment Review.

Recom­mend­a­tions

The Audit & Risk Com­mit­tee is asked to:

a) Con­sider the intern­al auditor’s findings.

Exec­ut­ive Summary

1. As part of the 2019 – 20 Intern­al Audit plan, it was agreed that Intern­al Audit would assess risk man­age­ment strategy and pro­cesses deployed with­in the Author­ity. The full report of the review is attached at Annex I to this paper.

2. Both the design and oper­a­tion­al effect­ive­ness of the Authority’s pro­cesses are graded as sub­stan­tial. Three low level recom­mend­a­tions for improve­ment actions were raised by the intern­al aud­it­ors and have been accep­ted by management.

Dav­id Camer­on, Dir­ect­or of Cor­por­ate Services 19 August, 2019 danielralph@​cairngorms.​co.​uk