Paper3Annex1InternalAuditReport2018-19

This document contains the Cairngorms National Park Authority's internal audit annual report for 2018-19. BDO LLP, the internal auditors, reviewed the Park Authority's risk management, governance, and internal control processes. The audit found that most controls were well-designed and effective, with only a few exceptions. Thirteen recommendations were made to improve these processes, and management was generally responsive and actively implementing them. The final report gives reasonable assurance that the Park Authority’s internal controls are sound, with one exception being the business continuity plan needing further work.