Para 3.9.18 — MSO

3.9.18 Integrated audit should comprehensively and in a focussed manner comment on the quality of internal control exercised by the department at the Secretariat and

Directorate levels as well as by its field units in the spheres of financial management, programme management and personnel management. For this purpose, Audit will need to ascertain whether

(a) adequate control mechanisms have been prescribed;

(b) these are appropriate and adequate; and

(c) such controls as are available are in fact operative and functioning.