231114ARCtteePaper4CoverInternalAuditFollowUp

This document contains a follow-up review of the Cairngorms National Park Authority's management actions on previous internal audit recommendations. The review, conducted by Azets, shows progress in addressing 35 open actions, with 11 closed and another 20 partially complete. Three actions were deemed no longer applicable. The Audit and Risk Committee is asked to note the progress made and any revised deadlines for outstanding actions. Further work is needed to complete the remaining recommendations.