220527AuCtteePaper3AAFollow Up Report May 2022 FINAL

This document contains the Cairngorms National Park Authority's internal audit report for 2021/22, focusing on management action follow-up. The report summarizes progress made by management in implementing agreed actions from previous audits. It shows that eight actions were completed, three are no longer applicable, and many are partially complete or overdue. The report highlights a high number of outstanding actions, particularly those assessed as low or moderate risk, and asks the Audit and Risk Committee to note the progress and approve actions with revised timescales. Appendices detail action status by report, outstanding actions past their due dates, and audit risk categorizations.