Paper 2 Internal Audit Report Governance Cover

This document contains an executive summary of the internal audit review of the Cairngorms National Park Authority's governance arrangements for 2025-26. The audit, carried out by wbg, gave a strong assurance that the Park Authority has appropriate and well-established ways of managing itself. While generally positive, the audit did make two minor recommendations: the Board and its committees should formalise how often they meet, and their rules and responsibilities (known as terms of reference) should be clearly documented. Management has agreed to these recommendations.