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CAIRNGORMS NATIONAL PARK AUTHORITY 
Audit Committee Paper 2 17/04/09 

CAIRNGORMS NATIONAL PARK AUTHORITY 


FOR DECISION 

Title: INTERNAL AUDIT REVIEW: PROJECT MANAGEMENT REVIEW 
– LAND MANAGEMENT SUPPORT 

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 
land management support 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 land management support 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 4 of 7 areas of project control, arrangements accord 
with good practice and operate satisfactorily. The report highlights three 
areas of control where arrangements are either adequate or offer scope for 
improvement. Three recommendations for action are highlighted (all at 
priority 2). 

All recommendations have been accepted by the Head of Corporate 
Services and Head of Heritage and Land Management. The Deloitte report 
set out at Annex 1 includes draft management responses to these 
recommendations, including suggested responsibility and timescale for 
action where appropriate.