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CAIRNGORMS NATIONAL PARK AUTHORITY 
Audit Committee Paper 4 25/08/06 


CAIRNGORMS NATIONAL PARK AUTHORITY 


FOR DISCUSSION 


Title: INTERNAL AUDIT ANNUAL REPORT 2005/06 
Prepared by: DAVID CAMERON, HEAD of CORPORATE SERVICES 


Purpose 

To present Deloitte’s internal audit annual report for 2005/06. 


Recommendations 

The Committee is asked to: 

1. Consider the internal auditor’s annual report on their activities during 
2005/06; 


Executive Summary 

Deloitte, the Authority’s internal auditors, have submitted their Internal Audit 
Annual Report for 2005/06. 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 review of 
procurement which has been deferred to align work with responses to the 
McClelland Report on procurement strategies. 

No priority 1 – major issues – were identified in the year. 

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 has an 
adequate framework of control.