241108 ARC Cover Paper 1 Internal Audit Management Action Follow Up

This document contains an internal audit report follow-up for the Cairngorms National Park Authority. The report, prepared by Azets, reviews management actions taken on previous audit recommendations. Twenty-eight open actions were carried forward from the last report; ten were completed, leaving twenty-four still open. Seven new recommendations were added. The report highlights progress on many actions, noting some delays due to other projects and the complexity of implementing recommendations. The Audit and Risk Committee is asked to note the progress made and any outstanding actions.