The group took the view that the board should give appropriate disclosures and assurance regarding its risk management objectives, systems and activities.

The report examines payroll service delivery in different organizations in order to ascertain major obstacles and to develop recommendations for future improvement of payroll systems and processes.

To this end, it has compiled a list of materials whose export and import require special security clearance, a list of materials which can be imported and exported after verification of the quantities imported or manufactured and the quantity sold, by means of special declarations providing precise information regarding the buyer to the security services, and a list of materials whose composition has to be modified.