Audit and Risk Committee Paper 1 Annex 2 - 2024-25 management response

This document contains a request for information from management and those charged with governance, specifically regarding fraud, compliance with laws and regulations, and going concern for the Cairngorms National Park Authority. The document details management's processes for assessing and responding to fraud risks, including internal controls, staff training, and reporting mechanisms. It also addresses how the Audit and Risk Committee (ARC) oversees these processes and ensures compliance. Additionally, the document explores potential fraud risks associated with high-risk posts, related party relationships, and external factors like cyber security. Finally, the document discusses how the organization assesses its ability to continue as a going concern, highlighting factors such as government support and project funding.