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CAIRNGORMS NATIONAL PARK AUTHORITY 
Audit Committee Paper 1 13/08/04 

CAIRNGORMS NATIONAL PARK AUTHORITY 

Title: INTERNAL AUDIT OUTLINE PLAN 
Prepared by: ANDY RINNING, INTERIM HEAD of CORPORATE 
SERVICES 

Purpose 
For information - to give the Audit Committee details of the outline plan of audit needs 
assessment from our internal auditors, setting out the audit coverage for the period 2004-05 to 
2006-07. The plan will be subject to regular review and may alter to take account of 
identified change in risk. 

Recommendations 
That the committee note the outline plan and initial risk assessment, and in particular: 

• The audit coverage is initially proposed at 45 days per year over the next three years. 

• There will be a need for an updated audit needs assessment in year 1 to offer a more 
detailed and informed assessment of the actual internal audit resource required. 
Executive Summary 
The outline plan of audit needs assessment is issued by Delloite and sets out the programme 
of work to be carried out over the period 2004-05 to 2006-07. 

INTERNAL AUDIT OUTLINE PLAN 
Background 

1. CNPA’s internal auditors Deloitte were appointed in May 2004, following 
competitive tendering. The main functions of the internal audit service are to: 
• Provide assurance that the processes are in place to support not only the aims of 
the organisation at present, but also to facilitate the growth envisaged within the 
Authority’s plans. 

• Facilitate the creation and strengthening of governance and management within 
the Authority, including the furtherance of the risk management process. 

• Assess processes in place and make recommendations to ensure best practice is 
followed. 

Audit Needs Assessment: Outline Plan 
2. The following table sets out the proposed programme of audit coverage: 
(Table not available in text format)

Audit Coverage 
2004-05 Audit Days 2005-06 Audit Days 2006-07 Audit Days Initial Risk Assessment 
Probity / Compliance 
Financial Ledger 5 0 5 High 
Purchase Ledger 0 5 0 Medium 
Payroll 5 0 0 Medium 
Budgetary Control & Financial Reporting 0 5 0 Medium 
Financial Policies and Procedures 5 0 0 High 
Fixed Asset Register 0 0 5 Low 
Totals 15 10 10 

Value for Money 
Strategic and Operational Planning 7 0  5 High 
Functional Group Reviews  0 5 0 Low 
Corporate Governance 5 0  5 High 
Project Management / Partnership Working 5 10 10 High 
Public Relations 0 5 0 Medium 
Needs Assessment / Risk Workshop 6 0 0 
Totals 23 20 20 
IT Governance / Security 0 5 5 Medium 
Follow-up 0 4 4 
Contingency 3 2 2 
Contract Management 4 4 4 
totals 7 15 15 
TOTAL -  Internal Audit Days 45 45 45 

3. Following initial discussions with the internal auditors it was agreed that the first 
priority should be to undertake a risk assessment and thereafter develop a risk register 
for CNPA. It is proposed that the auditors will make a start on this work towards the 
end of August. 

4. Once the auditors have carried out their initial risk assessment and prepared the risk 
register, we will provide details at the next available audit committee meeting. 

Andy Rinning 
3 August 2004 
AndyRinning@cairngorms.co.uk