3.5.7 The Auditor-General also detailed a number of weaknesses in the DCS' leadership, governance, and financial and performance management that had contributed to the qualified audit opinion. These included a lack of an effective organisational structure, placing people with appropriate accounting skills in assets management, especially at regional level; insufficient action taken to address risks relating to the achievement of complete and accurate financial and performance reporting; human resource policies that did not facilitate adequate training and discipline of personnel as far as assets management is concerned; and internal controls that were not carefully selected and adequately developed to prevent material misstatements in financial reporting and reporting on predetermined objectives.