240621 ARC Paper 3 CNPA 202324 Annual Report FINAL

This document contains the Cairngorms National Park Authority's internal audit annual report for 2023/24. The report, completed in June 2024 by Azets, found the Park Authority's internal control systems generally effective, except for some weaknesses in procurement. The audit covered 62 days of work and met all planned objectives. Significant issues were found in procurement processes and risk management, although progress has been made to address these issues. The report also highlighted shortcomings in health and safety procedures. The audit's methodology and practices are deemed compliant with Public Sector Internal Audit Standards, as confirmed by an external quality assessment.