Paper 9 AA A & R Ctte Annual Report

This document contains the Cairngorms National Park Authority's Audit and Risk Committee's annual report for September 2018 to September 2019. It summarizes the committee's activities, including reviewing financial accounts, overseeing internal and external audits by BDO and Grant Thornton, and managing risks. The report highlights the committee's oversight of risk management, review of accounting policies, and progress on previous audit recommendations. Overall, the internal and external audits showed the Authority's risk management and control systems to be largely effective, with only a few low-priority recommendations for improvement.