Department of Defence Annual Report 2008-2009

| Department of Defence | Vote 19 |
ASSURANCE REPORT OF THE AUDITOR-GENERAL
TO PARLIAMENT ON COMPLIANCE WITH SECTION 4
OF THE NATIONAL CONVENTIONAL ARMS CONTROL
ACT IN TERMS OF SECTION 12 OF THE NATIONAL
CONVENTIONAL ARMS CONTROL ACT OF 2002
for the year ended 31 March 2009
Introduction
1. I have performed my limited assurance engagement on the compliance by the National Conventional
Arms Control Committee (NCACC) with section 4 of the National Conventional Arms Control Act,
2002 (Act No. 41 of 2002) (Act), as required by section 12 of the Act.
To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than
Parliament, for my work, for this report, or for the conclusions I have formed.
NCACC’s responsibility
2. The NCACC is responsible for compliance with the Act and related regulations.
Auditor-General’s responsibility
3. As required by section 12 of the Act, my responsibility is to conclude on compliance by the NCACC
with section 4 of the Act. I performed my assurance engagement in accordance with the International
Standard on Assurance Engagements (ISAE 3000), Assurance Engagements Other Than Audits or Reviews
of Historic Financial Information. That standard requires me to comply with ethical requirements and plan
and perform my assurance engagement to obtain sufcient appropriate evidence regarding the subject
matter of the engagement to support my assurance conclusion, expressed below.
| Financial Performance |
Summary of work performed
4. As the auditor of the NCACC, I have also audited the Department of Defence, which provides the
Secretariat to the NCACC, for the period ended 31 March 2009. My limited assurance procedures
included the following specic procedures:
• Inspecting the processes and structures established by the NCACC for effective control of trade in
conventional arms.
• Inspecting the guidelines, structures and processes established by the NCACC for the scrutiny and
assessment of the application for the issue of a permit.
• Conrming that the committee liaises with relevant government agencies regarding the enforcement
of the Act.
• Inspecting cases where the issue of a permit has been refused by the NCACC and conrming that this
has been done as required by section 14 of the Act.
• Inspecting on a sample basis permits issued and conrming that these permits comply with the
conditions as indicated in the regulations.
399 Annual Report FY 2008 - 2009