210203AuCtteePaper3AAProgressReportIAJan 2021 FINAL

This document contains the Cairngorms National Park Authority's January 2021 Internal Audit Progress Report. It summarizes internal audit activities since the last meeting, confirming planned reviews for the upcoming quarter and noting any changes to the annual plan. Two audits have been changed: the Legacy Liabilities audit has been delayed to 2021/22, and the Outdoor Access Infrastructure review has been dropped due to new external guidance. The report also lists audits planned for the next quarter and asks the Audit and Risk Committee to review and approve the plan. Finally, the report shows the status of internal audits completed and underway during 2020/21.