230922 AUCtteePaper2ExpenditureCreditorsCover

This document contains the results of an internal audit of the Cairngorms National Park Authority's spending and creditor management. The audit, carried out by Azets, found the Park Authority has a generally good system in place, with only minor areas needing improvement. Three recommendations for action were made; one rated as moderate risk, and two as low risk. Management has accepted these recommendations and will address them in the coming months.