The Committee recommends that the Accounting Officer ensures that: a) Control activities are identified and developed with consideration of their cost and their potential effectiveness in mitigating risks; b) Management establishes, documents and implements a fraud prevention plan; c) Management maintains an effective risk management policy which continuously evaluates and updates the financial management and internal control risks; d) Reasonable steps are taken to recover debts before they are written off and further steps are taken to recover debts from the individuals responsible; e) Criminal charges are laid against individuals who have committed financial misconduct; f) Internal control deficiencies are identified and communicated in a timely manner to those responsible for taking corrective action;