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This document contains the Cairngorms National Park Authority's proposed internal audit plan for 2023/24. Prepared by Azets, the plan was reviewed considering the previous two years' work, changing risks, and discussions with the Chief Executive and Director of Corporate Services. The Audit and Risk Committee is asked to review the strategic plan, the 2022/23 plan's appropriateness, and agree to the 2022/23 plan. The revised 2023/24 plan, incorporating feedback, is included as Annex 1.