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CAIRNGORMS NATIONAL PARK AUTHORITY 
Audit Committee Paper 1 26/06/09 

CAIRNGORMS NATIONAL PARK AUTHORITY 


FOR DECISION 

Title: INTERNAL AUDIT REVIEW: FINANCIAL CONTROLS 

Prepared by: LISA MacDONALD, DELOITTE 
DAVID CAMERON, HEAD OF CORPORATE SERVICES 

Purpose 

To present Deloitte’s internal audit findings on their review of the Authority’s financial 
controls. 

Recommendations 

The Committee is asked to: 

a) Consider the internal auditor’s findings on the operation of the Authority’s financial 
controls, as set out in Annex 1; 

b) Endorse or amend 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 controls as part of the approved 2008/09 internal audit programme. 

The review finds that in 4 of 5 areas of financial control, adequate arrangements for financial 
control are in place while there is scope for improvement in certain matters. In the 
remaining area of control, covering cash and banking, arrangements in place are assessed as 
generally offering scope for improvement. Eight recommendations for action are highlighted 
(3 at priority 2 and 5 at priority 3). 

All recommendations have been accepted by the Head of Corporate Services and Finance 
Manager. The Deloitte report set out at Annex 1 includes draft management responses to 
these recommendations, including suggested responsibility and timescale for action where 
appropriate.