200327 Paper 4 Follow Up Annual Report

This document contains an internal audit report for the Cairngorms National Park Authority's Audit and Risk Committee, dated 27 March 2020. The report, prepared by David Cameron, Director of Corporate Services, includes a follow-up review by BDO, the Authority's internal auditors, on the implementation of internal audit recommendations and an annual internal audit report for 2019/20. The report highlights progress made in addressing identified internal controls and process improvements, noting that 75% of recommendations with action due have been completed or are in progress. The Audit and Risk Committee is asked to consider the follow-up action on internal audit recommendations and note the internal auditor's Annual Report for 2019/20.