Review of five IA reports prepared by five different central government institutions that are required to have an IA function (including at least three ministries), using the most recent audit reports from the latest full calendar year. Points are awarded for each of the following five criteria (total of 6 points): • All five organisations have produced audit reports during the latest full calendar year (1 point); • At least four of the five audit reports include objective and scope definitions (1 point); • At least four of the five audit reports include audit recommendations and references and explanations of the evidence backing up the recommendations (1 point); • At least four of the five audit reports are prepared on the basis of a methodology that addresses systematic weaknesses in internal control systems (2 points); • At least four of the five audit reports address weaknesses in achieving value for money (1 point).