190503AuCtteePaper2 Annex 1 Follow Up 2018-19 Final Report

This document contains a draft internal audit report for the Cairngorms National Park Authority, completed in April 2019. The report reviews the implementation of previous internal audit recommendations. Of 43 recommendations, 17 were fully implemented, seven were partially implemented, seven were not implemented, and one was superseded. The report details the status of each recommendation, including management responses and revised recommendations where necessary. The audit focused on areas like financial management, risk management, and IT general controls. The Park Authority made reasonable progress, but continued focus is needed to address outstanding recommendations.