The Committee recommends that the Accounting Authority ensures that: a) The fund has a clear understanding of the risks assessed, self assessment processes, reviews by the internal audit function and an effective audit committee; b) Vacant posts in the internal audit unit are filled to ensure compliance with PFMA; c) Improves its organisational structure by addressing areas of responsibility and establishing lines of reporting in order to support effective internal control over financial reporting; and d) Steps are taken to ensure that written procedures, record keeping, management reviews and asset safeguards are not segregated to prevent fraudulent financial data and asset misappropriation.