230324auCttrrPaper3CNPA 23-24InternalAuditPlanFINAL

This document contains the Cairngorms National Park Authority's internal audit plan for 2023/24. It outlines the planned audits, their objectives, and the timetable for completion. The plan is risk-based, focusing on key areas to ensure effective management and governance. It also details the internal audit team, their approach, and how they will work with the Audit and Risk Committee and external auditors to provide best value and ensure compliance. The document includes appendices with further information, such as the corporate risk register and internal audit charter.