The SPLM reported that the internal audit committee was established in 1999 prior to the promulgation of the MFMA. The reporting is done directly to the Municipal Manager and to the Audit Committee. Audits are done in accordance with a risk-based plan approved by the Audit Committee. The SPLM said that the internal audit reports to the Audit Committee on a quarterly basis and internal audit committee assists management with the facilitation of risk assessments.