Paper 2 - Annex 1 Internal Audit 24-25 Annual Report

This document contains the Cairngorms National Park Authority's (CNPA) Internal Audit Annual Report for 2024/25, prepared by Azets. The report summarizes the conclusions and key findings from internal audit work undertaken at the CNPA during the year ending 31 March 2025, including an overall opinion on CNPA's internal control system. The audit found that the CNPA has a reasonable framework for governance, risk management, and controls. The report also covers the scope of work, the planning process, and progress in implementing previous audit actions, and it includes a summary of a quality assurance assessment which found that Azets Risk Assurance generally conforms to standards.