CCMA ANNUAL REPORT

Commission for Conciliation, Mediation and Arbitration Annual Report 2022/23

19.6. SECOND LINE AND THIRD LINE OF DEFENCE The ARC notes that the second and third line of defence were effective for the period under review. Second and third line of defence provides reasonable assurance about the state of internal financial controls and the level of maturity of the control environment in general, which were found to be adequate and effective for the current financial year. The control environment for performance information is partially adequate and partially effective. As a result, there were no material findings identified by the external auditors for the current financial year. 19.7. COMBINED ASSURANCE CCMA has adopted a combined assurance model to strengthen the internal control environment and enhance the assurance obtained from management, and internal and external assurance providers. A combined assurance framework is in place and is governed by the Combined Assurance Forum (CAF) to support the embedding of combined assurance across the organisation, the results of which are communicated to the ARC and Governing Body for consideration. The CAF comprises of nominated representatives from across the organisation. CCMA’s combined assurance responds to risks effected through the five lines of defence model. 19.8. ACTION PLANS The ARC continued to monitor implementation of Management’s corrective action plans as they arose from assurance providers’ reports. This process has created an environment that has efficient and effective internal controls. The ARC is committed to effectively monitor the implementation of the agreed corrective action plans to prevent repeat findings. 19.9. EXTERNAL AUDIT Discussions were held with the external auditors on the results of their audits. The results confirmed that an adequate system of internal control is being maintained within the organisation. The ARC concurs and accepts the AGSA’s conclusions on the audit of the AFS, APR and compliance with legislation for the 2022/23 financial year, as per the AGSA Report. Accordingly, the ARC recommended the AGSA Report to the Governing Body. 19.10 WORDS OF APPRECIATION I would like to thank the ARC Committee members, both Governing Body, together with Management and Internal Audit for their contributions in supporting the work of the ARC for the financial year under review.

_______________________ TRACY CUMMING CHAIRPERSON OF THE CCMA ARC

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