230922AuCtteePaper3ProgressReport

This document contains the Cairngorms National Park Authority's September 2023 Internal Audit Progress Report. It summarizes internal audit activities since the last meeting, noting the completion of audits on expenditure and creditors, and risk management. A consultancy approach will be used for the finance system review, providing feedback to management throughout the process. The report outlines plans for upcoming audits on health and safety, heritage horizons, and follow-up reports, and requests the Audit and Risk Committee to review and approve these plans.