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CAIRNGORMS NATIONAL PARK AUTHORITY 
Audit Committee Paper 3 15/12/06 

CAIRNGORMS NATIONAL PARK AUTHORITY 


FOR DISCUSSION 


Title: INTERNAL AUDIT REVIEW: RISK MANAGEMENT 

Prepared by: DAVID CAMERON, HEAD OF CORPORATE SERVICES 


Purpose 

To present Deloitte’s internal audit findings on the operation of the Authority’s risk 
management processes to the Audit Committee. 


Recommendations 

The Committee is asked to: 

1. 
Consider the internal auditor’s findings on the operation of the Authority’s risk 
management processes set out in Annex 1; 

2. 
Endorse the management responses to the recommendations for action. 


Executive Summary 

Deloitte, the Authority’s internal auditors, have undertaken a review of the Authority’s risk 
management processes as part of their approved internal audit work programme. The 
outcome of that review is set out in Deloitte’s report, at Annex 1 to this paper. 

The review finds that, in overall terms, the control environment is generally adequate, with 
only minor issues noted for improvement. Two recommendations for action focus on 
improving the consistency of application of risk management in all areas of the Authority 
and on widening the awareness of risk management processes throughout the organisation. 

Risk Management arrangements in place in 6 out of 8 areas tested are found to accord with 
best practice. 

Both recommendations are accepted by the Head of Corporate Services on behalf of the 
Authority, and the Deloitte report includes management responses and suggested 
responsibility and timescale for action.