231124ARCPaper4ManagementActionFollowUp

This document contains the Cairngorms National Park Authority's internal audit report for 2023/24, specifically focusing on management action follow-up. The report reviews the progress made on implementing actions from previous audit reports, checking in with park staff for updates. It shows that of 55 actions, 11 were completed and three were no longer needed by November 2023. The remaining open actions are categorized by their completion status and risk level, with recommendations given to management for prioritising outstanding items. Appendices provide a detailed breakdown of action status, outstanding actions past their due dates, and a description of audit risk categorisations.