240927ARCtteePaper3Annex123-24 TCWG Management Response

This document contains a request for information from the management and those charged with governance at the Cairngorms National Park Authority. It covers several areas, including how the Audit and Risk Committee (ARC) oversees management's processes relating to fraud risk assessment and response. The ARC reviews financial statements, considers risk registers, and receives reports from internal and external auditors. The document also details internal controls, including segregation of duties and staff training, and addresses concerns about potential fraud risks, related party transactions, and compliance with laws and regulations. No specific instances of fraud or significant compliance issues were reported.