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CAIRNGORMS NATIONAL PARK AUTHORITY 
Audit Committee Paper 4 23/03/07 

CAIRNGORMS NATIONAL PARK AUTHORITY 


FOR DECISION 


Title: INTERNAL AUDIT REVIEW: 2007/08 INTERNAL AUDIT 
PLAN 

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


Purpose 

To present Deloitte’s proposed internal audit workplan for 2007/08. 


Recommendations 

The Committee is asked to consider the proposed internal audit workplan for 2007/08. 

Subject to any amendments agreed, the Committee is requested to approve the internal 
audit work programme for 2007/08. 


Executive Summary 

Deloitte, the Authority’s internal auditors, have prepared their proposed internal audit work 
programme for the Authority over 2007/08. This is set out at Annex 1 to this paper. 

The work programme plans for delivery of 40 days of internal audit activity, which 
compares with planned delivery of 39 days over the course of 2006/07. 

The internal audit programme has been drawn up following consultation between the 
Senior Audit Manager and the Head of Corporate Services and seeks to begin a roll-out of 
internal audit work, beyond the development and implementation of controls by Corporate 
Services Group, into the effective application of key controls by the Authority’s delivery 
Groups. 

In line with past discussions with members, we have also sought to provide a substantial 
amount of the proposed internal audit time to support post-implementation review of 
projects, in order that the contribution made by key projects to intended Corporate and 
National Park Plan outcomes can be assessed and lessons learned for new project 
development. If the Committee is content with this approach, members are particularly 
invited to consider key projects which they believe may be suitable for such review.