210528FormalBdPaper4Annex1AuditCtteeAnnualReport

This document contains the Audit and Risk Committee Annual Report for the Cairngorms National Park Authority. It covers the period from October 2019 to March 2021, and details the committee's activities, including risk management, business continuity planning (BCP), and governance considerations. The committee also reviewed internal and external audit reports, ensuring that recommendations were addressed and that the Authority's internal controls and governance objectives were being met effectively, even during the COVID-19 pandemic. The Authority's accounts for 2019/20 received a clear external auditor's report, and the committee has been successful in progressing the Board's governance and internal control priorities.