Paper 2 - Cover Internal Audit Annual Report

This document contains the Internal Audit Annual Report for 2024/25 from the Cairngorms National Park Authority. The report summarizes the findings of the internal audit work done during the year ending 31 March 2025. The Audit and Risk Committee is asked to consider the report and endorse the inclusion of the Internal Auditor's opinion within the Governance Statement for 2024-25. The report notes that the Park Authority has a framework of governance, risk management and controls that provides reasonable assurance. The report also mentions a delay in the planned work on cyber security and a review has been included in the internal audit plan for 2025-26. The auditor will present the report and answer any questions.