Paper 5 Internal Audit Report Follow-up Review Cover

This document contains an internal audit review assessing how the Cairngorms National Park Authority has implemented recommendations from previous internal audits. The review found only a weak level of assurance that the Park Authority has appropriately implemented these recommendations from 2024/25 and prior years. While many outstanding recommendations still require substantial effort, including some that are not yet implemented, notable progress has been made in areas like procurement processes, where most major recommendations have been addressed. The Audit and Risk Committee is asked to consider these findings and endorse management's responses for future action and improvements, as staff will continue efforts to complete the outstanding recommendations.