Business Process - AGSA committed to focus on improving human resources and finance processes, as well as upgrading the Information and Communication Technology (ICT) systems. Therefore, AGSA's predetermined the capability maturity model (CMM) as an objective with regard to key non-audit processes. The target was set at level 3 rating. However, the actual performance achieved was 2.89, which was 0.11 below target. Therefore, AGSA did not achieve the target.