240927ARCtteePaper7AnnualReport

This document contains the Cairngorms National Park Authority's draft Audit and Risk Committee Annual Report for the period September 2023 to September 2024. The report covers the review of the 2023/24 and 2022/23 accounts, which received unqualified external audits. The Committee also reviewed internal audit reports, focusing on risk management, governance, and procurement. Significant findings included some weaknesses in procurement controls, addressed through an action plan. The report concludes that the Committee successfully progressed the Board’s priorities and highlights the good work of the finance and corporate services teams. The report also looks at management responses to recommendations made by internal and external auditors.