Paper 2AA Risk Management

This document contains an internal audit review of the Cairngorms National Park Authority's risk management. The Audit and Risk Committee is asked to consider the findings, which show that the Authority's risk management processes are largely effective. The review, part of the 2019-20 Internal Audit plan, found the processes to be "substantial," with only three minor recommendations for improvement, all of which have been accepted by management. A full report is available in Annex I.