Audit Committee - Section 40 (1) of the PAA requires that the DAG must establish an audit committee and appoint its members in consultation with the AGSA. Contemplated in section 43 (3) (b) (ii) of the PAA states that the AGSA must maintain a system of internal audit under the control and direction of an audit committee. The Audit Committee must in the annual report comment on - the effectiveness of internal control; and its evaluation of the AGSA's annual financial statements; and it may communicate any concerns it may have to the AGSA, external auditor of the AGSA and the Committee (Section 40 (6) (a) and (b) of the PAA).