ARC Paper 2 Report February 2021 FINAL

This document contains a Cairngorms National Park Authority internal audit report, specifically a follow-up on management actions from 2020/21. The report summarizes the progress made by management in implementing agreed actions from previous audit reports. It details the status of actions, categorized as complete, partially complete, incomplete, not yet due, or no longer applicable. The report highlights that many actions were delayed by the impact of COVID-19, and it requests the Audit and Risk Committee to review the progress and approve actions with revised timescales. The report also includes appendices detailing action status by report, a summary of outstanding actions past their due dates, and descriptions of audit risk categorizations.