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This document contains an update on the Cairngorms National Park Authority's progress in implementing internal audit recommendations. The Audit and Risk Committee needs to review the progress made and decide whether to remove some recommendations that are outdated, superseded, or too expensive to implement. A report detailing this progress, highlighting completed actions in green and ongoing actions in amber, is available. The committee will review recommendations for removal and receive a full update from Azets later, after they have checked that the work has been done and controls are in place.