The Committee recommends that the Accounting Officer ensures that: a) The Department has a fraud prevention plan that is reviewed on a continuous basis, and appropriate disciplinary measures are taken against individuals who do not adhere to it. b) The internal audit function is fully operational throughout the year and assists in maintaining efficient and effective controls. The internal audit function should evaluate the controls on a continuous basis, and develop recommendations for improvement. c) The Department appoints the Head of Internal Audit as a matter of urgency.