ARC Paper 1 Internal Audit Annual Report

This document contains the Internal Audit Annual Report for the Cairngorms National Park Authority for the year ending 31 March 2026, summarizing its main findings and the Internal Auditor's opinion on the Park Authority’s internal control system. The auditor found that enough work was completed to confirm that the Park Authority had effective risk management, control, and governance processes in place to help it achieve its objectives and deliver good value for money. A weak level of assurance was noted for a Follow Up Review, which will be addressed in the next audit cycle. The Audit and Risk Committee is asked to consider this report and endorse the inclusion of the auditor's opinion in the Park Authority's Governance Statement.