190503AuCtteePaper3Annex1 1819 Internal Audit Plan 2018-19

This document contains the Cairngorms National Park Authority's internal audit annual report for 2018-19. BDO LLP, the internal auditors, reviewed the Park Authority's risk management, governance, and internal controls. Their assessment found the systems were mostly effective, with only minor exceptions, except for business continuity planning, which needs further work. Thirteen recommendations were made to improve processes, and management responded positively, showing commitment to implementing the suggestions. The report's findings were shared with the Audit Committee, and the external auditors also had access to the information.