231124ARCPaper3CoverInternalAuditHeritageHorizon

This document contains an internal audit report on the Cairngorms 2030 (Heritage Horizons) Programme's governance and reporting. The audit, completed by Azets, found the programme's governance and reporting arrangements robust over the past two years. It made two recommendations for improvement, which management has accepted and responded to. The Audit and Risk Committee is asked to review the audit findings and endorse management's response. The full audit report is included as an annex.