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CAIRNGORMS NATIONAL PARK AUTHORITY 
Audit Committee Paper 1 17/04/09 

CAIRNGORMS NATIONAL PARK AUTHORITY 


FOR DECISION 

Title: INTERNAL AUDIT REVIEW: PROJECT MANAGEMENT REVIEW 
– POINT OF ENTRY SIGNAGE 

Prepared by: 
LISA MacDONALD, DELOITTE 
DAVID CAMERON, HEAD OF CORPORATE SERVICES 

Purpose 

To present Deloitte’s internal audit findings on their review of the Authority’s 
point of entry marker project. 

Recommendations 

The Committee is asked to: 

a) Consider the internal auditor’s findings on the operation of the 
Authority’s pension processes, as set out in Annex 1; 

b) Endorse or amend the management responses to the 
recommendations for action. 

Executive Summary 

Deloitte, the Authority’s internal auditors, have undertaken a review of the 
Authority’s point of entry marker project. 

The Audit Committee has requested that the internal auditors begin to review 
the Authority’s project delivery as an element of the annual internal audit 
plan. In particular, the Committee have asked the internal auditors to 
consider whether projects achieve the outputs targeted and, through doing 
so, make the intended contribution toward the relevant corporate plan 
outcomes. This is the second year of such activity. 

The review finds that in 3 of 7 areas of project control, arrangements accord 
with good practice and operate satisfactorily. The report highlights four 
areas of control where arrangements are either adequate or offer scope for 
improvement. Five recommendations for action are highlighted (all at priority 
2). 

All recommendations have been accepted by the Head of Corporate 
Services and Head the Project Manager. The Deloitte report set out at Annex 
1 includes draft management responses to these recommendations, 
including suggested responsibility and timescale for action where 
appropriate. It should be noted that in the case of 3 of the 5 
recommendations, action has already been implemented to address the 
areas highlighted for improvement.