2.3.3 Leading by example - The AGSA promised to lead by example on matters of risk management, internal controls, transformation and quality and timeliness of the AGSA's products as encouraged by fundamental requirement 11 of INTOSAI. Targets were as follows: . A target set was to achieve clean audit report by the AGSA and the clean audit report was achieved. The achievement is proven by an independent assurance on risk management measures, internal and external auditors reviewed the adequacy and effectiveness of the AGSA's processes, policies and controls. The AGSA's measures to track audit findings ensured that all corrective actions were implemented timorously, thus reduced the rate of repeating audit findings from internal and external auditors.