190920CNPAPaper3ARCAnnualReport

This document contains the Cairngorms National Park Authority's Audit and Risk Committee Annual Report for 2018-2019. The report covers the Committee's activities, including reviews of the Authority's finances by internal and external auditors (Grant Thornton and BDO). The Committee oversaw risk management, reviewed accounting policies, and monitored progress on previous audit recommendations. Internal audits identified only a few low-priority issues, and the external audit gave an unqualified opinion. The Committee concluded that the Authority's governance and internal control priorities were successfully progressed.