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CAIRNGORMS NATIONAL PARK AUTHORITY 
Audit Committee Paper 5 17/04/09 

CAIRNGORMS NATIONAL PARK AUTHORITY 


FOR DECISION 

Title: PROPOSED INTERNAL AUDIT PLAN 2009/10 AND 2010/11 

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

Purpose 

To present the Strategic Internal Plan for Cairngorms National Park Authority for 2009/10 
and 2010/11. 


Recommendations 

The Committee is asked to: 

a) Review and approve the Strategic Internal Plan for Cairngorms National Park 
Authority for 2009/10 and 2010/11. 


Executive Summary 

The Authority’s Internal Auditors, Deloitte, have drawn up a proposed internal audit plan 
for Cairngorms National Park Authority (CNPA), covering the two year period 2009/10 and 
2010/11. This two year period covers the period of the final contract extension agreed by 
the Committee at its previous meeting in April 2009. 

The development of the draft plan draws on the results of the strategic risk management 
workshop and the consequent strategic risk register approved by the Committee at its 
meeting in April 2009. The proposed plan is also informed by discussion with the Head of 
Corporate Services. 

The proposed internal audit plan seeks to address a number of the key risk areas highlighted 
by the strategic risk register, and to review the Authority’s management of these risk areas. 
The plan also seeks to maintain a balance of project implementation reviews, as previously 
directed by the Committee, while retaining focus on key business process and control areas. 

The Head of Corporate Services has indicated that the number of internal audit days should 
remain at current (2008/09) levels and therefore that no further efficiency savings are 
proposed on internal audit service provision at this time. 

The work will be undertaken in accordance with a range of professional Audit Standards 
including the HM Treasury Government Internal Audit Standards (GIAS).