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CAIRNGORMS NATIONAL PARK AUTHORITY 
Audit Committee Paper 3 26/06/09 

CAIRNGORMS NATIONAL PARK AUTHORITY 


FOR DECISION 


Title: INTERNAL AUDIT ANNUAL REPORT 2008/09 

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

Purpose 

To present Deloitte’s internal audit annual report for 2008/09. 

Recommendations 

The Committee is asked to: 

a) Consider the internal auditor’s annual report on their activities during 2008/09; 

b) Agree the report as an appropriate support for the Statement of Internal Control 
set out in the draft accounts for 2008/09. 


Executive Summary 

Deloitte, the Authority’s internal auditors, have submitted their Internal Audit Annual 
Report for 2008/09. 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. 

The level of assurance provided by the internal auditor represents a key aspect supporting 
the Statement of Internal Control, included in the annual accounts. 

The internal auditor’s annual report therefore represents an important document for the 
Audit Committee’s consideration of the Authority’s annual accounts. The report will also 
inform the Committee’s Annual Report to the Board. 

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 generally has an 
adequate framework of control.