5.2.8 The Department's efforts to resolve the existing audit qualification are commendable. The Committee, however, remains concerned about the non-compliance with National Treasury regulations. The continued strengthening of an internal audit unit is essential. Internal Audit committees play an integral role in ensuring that effective internal controls are in place, thus enabling departments to identify areas of weakness before they become areas of audit qualification. Asset management, too, remains a major challenge, and a source of qualification for the DoD. A strategy must be developed and implemented that will address the counting, verification, recording and documentation of all assets. The Department should brief the Committee, on a quarterly basis, regarding progress made with the resolution of matters raised by the Office of the Auditor-General. 6. Conclusion