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This document contains an internal audit report on the Cairngorms National Park Authority's Peatland ACTION Programme. The audit reviewed the programme's setup, design, and implementation. Nine recommendations were made to improve control systems, with two considered high risk, focusing on agreements with land managers and a review of team processes. Management accepted all recommendations and is taking steps to implement them, including restructuring the team and creating clearer roles. The audit highlighted the challenges of a new, rapidly expanding programme and the need for stronger internal controls.