240621ARCPaper3CoverInternalAuditAnnualReport

This document contains the Cairngorms National Park Authority's internal audit report for 2023/24. The report, prepared by Azets, gives the Park Authority's internal control system a largely positive review, noting only significant weaknesses in procurement processes. The Audit and Risk Committee is asked to review the full report, accept the auditor’s opinion, and include both the opinion and a plan to address procurement issues in the Governance Statement.