The Committee recommends that the Accounting Authority ensures that: a) Adequate steps are taken, with due regard to the costs thereof and the potential effectiveness in mitigating risks to the achievement of financial reporting objectives; b) Significant information is identified, captured and used at all levels of the entity and distributed in a form and within a timeframe that supports the achievement of financial reporting objectives; and c) Steps are taken to recover losses incurred due to a backlog and inadequate management of supporting documentation for claims.