My Department has a dedicated internal audit unit which acts as an appraiser of the adequacy, application and effectiveness of the systems of internal financial control in place. There are three officials working in the unit, none of whom has a professional accountancy qualification. The accounting officer, who has overall responsibility for ensuring the effectiveness of the system of internal administrative and financial controls, has put in place structures to enable the continuing review of such controls. These include the designation of an independent head of internal audit who reports directly to him; the adoption of an internal audit charter and the appointment of an audit committee with an external chairman. Furthermore, a committee, chaired by the finance officer, is in place to monitor the implementation of the recommendations of the working group on the accountability of Secretaries General and accounting officers.