200327 Paper 4 Annex1 CNPA - Follow Up 2019-20 Report - FINAL

This document contains an internal audit report for the Cairngorms National Park Authority (Park Authority), dated March 2020, which follows up on the implementation status of 44 recommendations raised from previous internal audit work. The recommendations relate to 16 audit areas, including risk management, financial processes, grant funding, partnership management, and information technology (IT) general controls. As of March 2020, 8 recommendations (22%) were fully implemented, 19 (51%) were partially implemented, and 9 (24%) were not implemented. The report also identifies responsible officers and implementation dates for each recommendation. BDO LLP conducted the audit and thanks Park Authority staff for their help in the review.