221205AuCteePaper1AACNPAFollowUpReportNovember2022FINAL

This document contains the Cairngorms National Park Authority's Internal Audit Report, a follow-up for 2022/23. It summarizes the progress made by management in completing actions from previous audit reports. The report shows that fourteen actions (24%) were completed by November 2022, with another three pending evidence, while 41 actions remain open. The report also highlights that 25 (60%) of these outstanding actions have missed their original deadlines and recommends management review the resources available to complete them, particularly those rated high-risk. Appendices detail the status of actions by report, those overdue, and the risk categorisations used.