Paper2Annex1RiskManagement

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.