230621AUCtteePaper3InternalAuditAnnualReportCoverSheet

This document contains the Cairngorms National Park Authority's internal audit annual report for 2022/23. The report summarizes the findings of the internal audit work done by Azets, concluding that the Park Authority has a good system of governance, risk management, and controls. However, a significant number of older audit actions remain outstanding. The Audit and Risk Committee is asked to review the report and endorse the inclusion of the auditors' opinion in the Governance Statement. A separate report addresses the outstanding audit actions.