This control framework is subject to annual review by the Government Internal Audit Agency (GIAA). GIAA provides four levels of assurance opinion following its reviews: substantial, moderate, limited or unsatisfactory.80 The conclusion for the Department in 2023–24 was ‘limited’, indicating there were significant weaknesses in the framework of governance, risk management and control such that it could be, or could become inadequate and ineffective. This was based upon 35 individual reviews of the Department’s governance, risk management, financial processes and other controls.81