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CAIRNGORMS NATIONAL PARK AUTHORITY 
Audit Committee Paper 2 25/08/06 


CAIRNGORMS NATIONAL PARK AUTHORITY 


FOR DISCUSSION 

Title: INTERNAL AUDIT REVIEW: FINANCIAL LEDGER 

Prepared by: DAVID CAMERON, HEAD of CORPORATE SERVICES 


Purpose 

To present Deloitte’s internal audit findings on the operation of the Authority’s 
financial ledger to the Audit Committee. 


Recommendations 

The Committee is asked to: 

1. Consider the internal auditor’s findings on the operation of the Authority’s 
financial ledger set out in Annex 1; 
2. Endorse the management responses to the recommendations for action. 


Executive Summary 

Deloitte, the Authority’s internal auditors, have undertaken a review of the 
Authority’s financial ledger operations as part of their approved internal audit work 
programme. The outcome of that review is set out in Deloitte’s report, set out at 
Annex 1 to this paper. 

The review finds that, overall, controls are generally adequate, and highlights a 
number of areas where improvements could be made. The report makes seven 
recommendations for action, and includes management responses made by the Head 
of Corporate Services on behalf of the Authority.