Paper3AAIntAuditAnnualReportCover

This document contains the Cairngorms National Park Authority's internal audit annual report for 2018/19. The report, prepared by BDO, covers six audits resulting in thirteen recommendations. The overall opinion was that risk management and controls were effective, except for the business continuity plan, which needs further work. The Audit and Risk Committee is asked to review the report and consider any issues raised before reviewing the final accounts. All recommendations not fully implemented by the time of the follow-up report were flagged for implementation by 31 December 2019.