200327 Paper 4 Annex 2 CNPA- Internal Audit Annual Report 2019-20 FINAL

This document contains the Internal Audit Annual Report for 2019-20 for the Cairngorms National Park Authority (Park Authority), prepared in March 2020 by BDO LLP. The report provides an independent assessment of the Park Authority's risk management, control, and governance processes. It reviews control policies and procedures, and evaluates the effectiveness of risk management activities. The report summarizes recommendations made across seven completed reviews, and details the progress made in implementing previous internal audit recommendations. It also includes an annual statement of assurance, concluding on the adequacy and effectiveness of Audit Scotland's risk management, governance, and internal control processes based on the audits conducted.