The legislation requires the National Treasury to promote and enforce transparency and effective management in respect of revenue, expenditure, assets and liabilities in public sector. It also provides for the National Treasury to investigate any system of financial management and internal control and to do anything further that is necessary to fulfil its responsibilities effectively. The unit develops criteria for identifying the entities whose systems warrant investigation or a forensic audit; using the assessment of capability maturity model, auditor-general’s reports and other verifiable sources of information. The unit will responds to official requests from executive authorities and other oversight structures to support the work of governance.