231124ARCPaper3InternalAuditHeritageHorizons

This document contains the Cairngorms National Park Authority's internal audit report for 2023/24 on the Heritage Horizons Programme. The audit found the programme has good governance and reporting, with established structures for timely updates. However, it identified opportunities to improve reporting by including more detail on risks, assumptions, and progress against budget. The Heritage Horizons Programme aims to tackle climate and nature crises through twenty long-term projects, benefiting people's health and well-being. The audit also highlighted the need for improvements in updating project reports to include details like risks and Key Performance Indicators (KPIs) and for developing processes to document and share lessons learned. Finally, the report notes that the programme is moving into its delivery phase and confirms that several processes are being implemented to ensure ongoing success.