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CAIRNGORMS NATIONAL PARK AUTHORITY 
Audit Committee Paper 2 26/06/09 

CAIRNGORMS NATIONAL PARK AUTHORITY 


FOR DECISION 

Title: INTERNAL AUDIT: FOLLOW UP OF PRIOR YEAR 
RECOMMENDATIONS 

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

Purpose 

To present the internal auditors follow up report on their prior year recommendations to the 
Audit Committee. 

Recommendations 

The Committee is asked to: 

a) Consider the internal auditor’s follow up report on their prior year recommendations; 

b) Agree the follow up report and note outstanding work highlighted in the report; 

c) Note that the future schedule of outstanding recommendations will be amended to 
remove those recommendations now highlighted as complete, and will be presented to 
the next meeting of the Committee. 


Executive Summary 

The Audit Committee normally considers a schedule of outstanding audit recommendations as 
an information papers presented as a standing item to each meeting. 

The Authority’s internal auditors have now undertaken a formal review of their 
recommendations from previous audits, and the results of this are set out in their report at 
Annex 1 to this paper. 

Following consideration of the report by the Committee, the standard schedule of outstanding 
recommendations will be amended to remove those recommendations now highlighted as 
complete, and will be presented to the next meeting of the Committee.