Audit and Risk Committee Paper 1 Annex 1 - external audit assurances

This document contains a briefing note to the Audit and Risk Committee of the Cairngorms National Park Authority (CNPA) from Mazars, dated 30 January 2025, regarding the 2024/25 audit. It summarizes requirements under International Auditing Standards (ISA) related to preventing fraud, complying with laws and regulations, litigation and claims, and assessing going concern. Mazars seeks updates from the Committee on how it oversees management's processes for these areas, including identifying fraud risks, ensuring compliance, and handling potential issues, to inform the final stage of the CNPA's 2024/25 accounts audit. They request responses covering the year to 31 March 2025 by 31 July 2025.