230621AuCtteePaper3CNPAInternalAuditAnnualReport

This document contains the Cairngorms National Park Authority's internal audit annual report for 2022/23. The report, completed by Azets in May 2023, gives a positive overall opinion on the Park Authority's internal controls, noting that they provide reasonable assurance regarding the efficient achievement of objectives. However, some older audit actions remain outstanding. The report details the audit work performed, highlighting key themes including payroll and expense controls, organisational planning and reporting, and data management. A quality assurance assessment showed that Azets' work generally conforms to professional standards.