240419ARCPaper5InternalAuditPlan24-25

This document contains the Cairngorms National Park Authority's internal audit plan for 2024/25. It outlines the planned audits, their objectives, and the timetable for completion. The plan is risk-based, focusing on key areas identified in the Park Authority’s risk register, and it aligns with best practices for internal auditing. The document also details the internal audit team, their contact information, and how the plan will be delivered. Appendices provide further detail on the corporate risk register, the audit universe, and the internal audit charter.