240419 ARC Paper 4 Internal Audit Management Action Follow Up Report

This document contains the Cairngorms National Park Authority's internal audit report for 2023/24. It's a follow-up report showing the progress made on management actions from previous audits. The report shows that 17 out of 49 actions were completed, two more are complete but awaiting validation, and another two have been superseded. Twenty-two actions are partially complete, four incomplete, and two not yet due. The report recommends focusing on outstanding actions, especially older ones and those with higher priority grades. Appendices detail the status of actions by report, a summary of outstanding actions, and audit risk categorisations.