The GIAA highlighted six themes which required action to strengthen controls: Machinery of Government Change; Capacity and Capability; Governance; Strategy and Business Planning; First Line of Defence; and 75 HM Treasury, DAO 03/24 Accounts Directions 2024–25, January 2025 76 Q 35 77 National Audit Office, Working together to achieve high quality, timely and efficient audits, February 2025, p 5 78 Q 35 79 DBT ARA 2023–24, p 53 80 Definitions for each of these assurance conclusions can be found within: Cabinet Office, Government efficiencies and savings (2022/23): Technical note, January 2025 81 DBT ARA 2023–24, p 55 21 Second Line of Defence. The Department stated in its Governance Statement that the Machinery of Government changes were a contributary factor for all themes identified.82