Paper 5 Annex 1 Internal Audit Review Follow Up

This document contains an Internal Audit 2025/26 Follow Up Review for the Cairngorms National Park Authority, which concluded with a 'Weak' overall assurance, indicating that there are still issues with how previous audit recommendations have been implemented. The review, which took place in December 2025, found that out of 12 recommendations, only 3 were fully completed, 5 were partially done, and 4 had not yet been put into practice. It specifically looked at the Park Authority's progress in addressing advice related to crucial areas like Business Continuity Planning, Cyber Security, Financial and Operational Planning, Procurement, ICT Strategy, Data Management, and Performance Management.