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CAIRNGORMS NATIONAL PARK AUTHORITY 
Audit Committee Paper 3 23/03/07 

CAIRNGORMS NATIONAL PARK AUTHORITY 


FOR DISCUSSION 


Title: INTERNAL AUDIT REVIEW: FINANCIAL CONTROLS 

Prepared by: DUNCAN GEDDES, DELOITTE 
DAVID CAMERON, HEAD OF CORPORATE SERVICES 


Purpose 

To present Deloitte’s internal audit findings on the outcome of the Authority’s self-
assessment of its financial control systems. 


Recommendations 

The Committee is asked to consider the outcome of the Authority’s self-assessment of its 
financial control systems. 


Executive Summary 

Deloitte, the Authority’s internal auditors, have facilitated a self-assessment of the 
Authority’s financial control systems as part of their approved internal audit work 
programme. The outcome of the self-assessment and the internal auditor’s conclusions are 
set out in Deloitte’s report, at Annex 1 to this paper. 

The review finds that, in overall terms, there is a generally adequate and effective control 
framework across the finance processes. 

The self-assessment is intended to provide the Audit Committee with assurance that the key 
controls are in place and operating effectively across the range of finance processes. The 
results of the self-assessment will also allow the internal auditor to focus future work 
activities, testing the accuracy and robustness of the self-assessment.