a) The Internal Audit Plan was not approved by the Audit Committee, as required by Treasury Regulation 27.1.8. b) The three year rolling audit plan presented to the Audit Committee by the Internal Audit function did not comply with Treasury Regulation 27.2.2. c) Although cases of financial misconduct were found, no details of disciplinary submissions had been made to the Auditor-General, the National Treasury and the Executive Authority as required by Treasury Regulation 33.3.