ARC Paper 3 Internal Audit Annual Report

This document contains the Cairngorms National Park Authority's internal audit annual report for 2020/21. The report, completed by Azets in March 2021, states that the Park Authority has a framework of controls providing reasonable assurance regarding its governance, internal controls, and objective achievement. The audit covered various areas like corporate governance, data management, and COVID recovery, identifying some areas for improvement. The report also confirms the independence of the audit team and their compliance with Public Sector Internal Audit Standards. Finally, appendices detail planned versus actual audit days and a summary of the internal quality assurance assessment.