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CAIRNGORMS NATIONAL PARK AUTHORITY 
Audit Committee Paper 8 25/08/06 

CAIRNGORMS NATIONAL PARK AUTHORITY 


FOR INFORMATION


Title: STANDING ITEM: UPDATE ON INTERNAL AUDIT RECOMMENDATIONS 

Prepared by: David Cameron, Head of Corporate Services 


Purpose 

To present an update of progress made by officers on recommendations made in 
previous internal audit reports. 


Recommendation 

The Committee is requested to note the progress made to date on previous internal audit 
recommendations, as summarised in the paper. 


Executive Summary 

This paper presents a summary of Deloitte’s recommendations for improvements to the 
Authority’s internal control systems, together with comment on progress made to date by 
officers. 

A full follow-up review of each area will be undertaken by Deloitte as part of each year’s 
audit activity. The update provided here is intended to complement rather than replace 
Deloitte’s process, giving members an ongoing update on progress and hence avoiding 
lengthy periods elapsing between initial and follow up information. 



UPDATE ON INTERNAL AUDIT RECOMMENDATIONS – FOR 
INFORMATION

Background 

1. The Head of Corporate Services indicated at a previous meeting that it was intended 
to include an update on previous internal audit recommendations as a standing item 
for the Committee’s agenda. This will both act as a reminder of previous reviews 
undertaken and recommendations arising, and allow members to be updated on 
progress. 

2. As indicated in the internal auditors’ operational plan for 2005/06, a full follow-up 
review of each area will be undertaken by Deloitte. The update provided here is 
intended to complement rather than replace Deloitte’s process, giving members an 
ongoing update on progress and hence avoiding lengthy periods elapsing between 
initial and follow up information. 

3. Unless explicitly indicated to the contrary, these progress reports come from 
Authority’s officers and have not been previously considered by internal audit staff. 


Progress on Recommendations 

4. A summary of Deloitte’s recommendations for improvements to the Authority’s 
internal control systems, together with comment on progress made to date by officers, 
is presented in the Annex to this paper. The Annex now includes the results of 
Deloitte’s last six internal audit reviews, covering a total of 28 recommendations. 


Future Action 

5. It is intended that the recommendations made will appear on these updates to the 
Committee until the internal auditors have undertaken a follow up review into the 
area concerned. 

6. Once a follow-up has been undertaken, the internal auditors will report to the 
Committee on findings. At this point, recommendations which have been addressed 
in full will be removed from the schedule. Others may be replaced by new 
recommendations arising from the follow up review. The Head of Corporate Services 
will meet with the internal auditors on 18 August with a view to formally agreeing 
progress reports. 


DAVID CAMERON 
17 August 2006 

davidcameron@cairngorms.co.uk