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CAIRNGORMS NATIONAL PARK AUTHORITY 
Audit Committee Paper 1 24/08/07 

CAIRNGORMS NATIONAL PARK AUTHORITY 


FOR DISCUSSION 


Title: INTERNAL AUDIT ANNUAL REPORT 2006/07 

Prepared by: DAVID CAMERON, HEAD OF CORPORATE SERVICES 


Purpose 

To present Deloitte’s internal audit annual report for 2006/07. 


Recommendations 

The Committee is asked to: 
a) Consider the internal auditor’s annual report on their activities during 2006/07. 


Executive Summary 

Deloitte, the Authority’s internal auditors, have submitted their Internal Audit Annual 
Report for 2006/07. This is attached as Annex 1 to this paper. 

As internal auditors, Deloitte’s role is to provide the Audit Committee, Board and 
Management with independent assurance as to the adequacy and effectiveness of the 
systems of internal control they review. 

All fieldwork has been completed in accordance with the audit plan for the year previously 
agreed by the Committee, with the exception of the planned reviews of Corporate 
Government and of procurement, the latter of which has been deferred to align work with 
developments following the McClelland Report on procurement strategies and the 
Authority’s consideration of procurement arrangements as part of its overall Best Value self-
assessment. 

One priority 1 (major) issue was identified in the year: the review of Health and Safety 
highlighted that insufficient action had been taken to address the risks identified by an 
independent consultant in respect of fire risk within the organisation’s premises. Internal 
auditors recommend that action plans should be developed and monitored and progress 
reported to the management team on a quarterly basis. This is covered fully elsewhere on 
the current agenda. 

On the basis of the work undertaken in the year, the internal auditors conclude that the 
outcome of reviews indicate that the Cairngorms National Park Authority generally has an 
adequate framework of control.