Paper 2 Annex 1 Internal Audit Review Governance

This document contains an internal audit review of the Cairngorms National Park Authority's governance arrangements for 2025-26, concluding that the Park Authority has a strong level of assurance and good practices embedded throughout its operations. The review identified several strengths, such as a clear governance structure, effective communication with the Scottish Government, a formal meeting framework for the Board and its Committees, and regular reviews of Board effectiveness and member appraisals. However, the audit also made two low-grade recommendations: to formally document the meeting frequency for the Board and its Committees, and to establish a clear process for reviewing Committee Terms of Reference. Observations also highlighted that some Board members felt there wasn't a clear annual work program and noted a skills gap in audit and risk experience, which the Park Authority plans to address in future recruitment.