Paper2 Annex1 Risk Management

This document contains the Cairngorms National Park Authority's internal audit report on risk management from August 2019. The audit found that the park's system for managing risk is well-designed and consistently applied, providing substantial assurance. However, the report also makes three recommendations for improvement: developing a more comprehensive risk management procedure, implementing a more regular risk identification process, and clarifying the types of mitigating controls in place. The audit also notes some good practices, such as a developed risk strategy and clear roles and responsibilities. Finally, the report mentions two outstanding recommendations from a previous audit that require attention.