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CAIRNGORMS NATIONAL PARK AUTHORITY

FOR DECISION

Title: 		INTERNAL AUDIT: FOLLOW UP OF PRIOR YEAR
		RECOMMENDATIONS
Prepared by:	LISA MacDONALD, DELOITTE
		DAVID CAMERON, HEAD of CORPORATE SERVICES

Purpose

To present the internal auditors follow up report on their 
prior year recommendations to the Audit Committee.

Recommendations

The Committee is asked to:
	a) Consider the internal auditorŐs follow up report on their
	prior year recommendations;
	b) Agree the follow up report subject to any comments 
	highlighted by members following their consideration of the 
	report;
	c) Note that the future schedule of outstanding 
	recommendations will be amended to remove those 
	recommendations now highlighted as complete, and will 
	be presented to the next meeting of the Committee.

Executive Summary

The Audit Committee normally considers a schedule of outstanding
audit recommendations as an information paper presented as a standing 
item to each meeting. The AuthorityŐs internal auditors have now 
undertaken a formal review of their recommendations from previous 
audits, and the results of this are set out in their report at Annex 1 
to this paper.

The internal audit follow up report highlights that there are no 
recommendations outstanding, with work on 10 recommendations ongoing 
and 21 recommendations (68%) completed or requiring no further action.

Following consideration of the report by the Committee, the 
standard schedule of outstanding recommendations will be amended to
remove those recommendations now highlighted as complete or where no 
further action is required. The update schedule will be presented to
the next meeting of the Committee.