The report indicated that an Internal Audit Function (IAF) organisational structure was approved by the audit committee, and the positions have since been filled. This will culminate in the conclusion of the co-sourced service provider's contract by the end of December 2010. The report further indicates that the IAF monitors its human capital to ensure that the existing staff obtains relevant qualifications. Management had noticed the importance and value of IAF within its system of governance and its success in formulating a three-year rolling plan, incorporating an approved annual plan. The Accounting Officer's report indicated a direct reporting line of the Head of IAF to the Audit Committee.