b) The entity did not assess at each reporting period whether there is any indication that an intangible asset may be impaired as required by GRAP 21. An assessment was not performed on the IT Service Desk and Network Diagnostic System, as disclosed in note 8 to the annual financial statements. Consequently, the information and explanations that auditors considered necessary to satisfy themselves as to the valuation of the intangible assets of R8 186 884, was not obtained.