ARC Paper 1 Annex 1 Internal Audit Annual Report 25-26

This document contains the Cairngorms National Park Authority's Internal Audit Annual Report for 2025/26, prepared in May 2026. The report concludes that the Park Authority generally has adequate and effective risk management, control, and governance processes in place to help achieve its goals and ensure value for money. While most audit areas showed strong or substantial controls, the Follow Up Review received a weak assurance rating, with one high priority recommendation concerning procurement and the development of Key Performance Indicators. Benchmarking against other similar organisations showed that the Park Authority had a higher number of recommendations overall. The report also highlights that most key performance indicators for the internal audit were met, though there were delays in management responses to draft reports and the submission of the annual report.