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CAIRNGORMS NATIONAL PARK AUTHORITY 
Audit Committee Paper 2 19/03/08 

CAIRNGORMS NATIONAL PARK AUTHORITY 


FOR DECISION 

Title: INTERNAL AUDIT REVIEW: PROJECT MANAGEMENT 

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 Project 
Management systems. 

Recommendations 

The Committee is asked to: 

a) Consider the internal auditor’s findings on the operation of the Authority’s project 
management systems, 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 
project management system as part of their approved internal audit work programme for 
2007/08. This review was undertaken as a result of the internal auditor’s risk-based 
approach to design of their internal audit programme, and also in response to previous 
Audit Committee discussion on the desire to begin to review whether project design and 
implementation takes appropriate account of the organisation’s strategic objectives. The 
outcome of the budgetary control system review is set out in Deloitte’s report, at Annex 1 to 
this paper. 

The review finds that, in overall terms, the control environment over project management is 
effective. The report does highlight control gaps in respect of allocation, authorisation and 
coding of expenditure and retention of key documents in project files. Four 
recommendations for action are made (two recommendations at priority 2 level and two at 
priority 3). 

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