An April 2015 internal audit report rated National Australia Bank's operational risk management practices as "inconsistent and ineffective" while key elements need "strengthening", the Financial Review reported. The newspaper said the authors of the internal audit report classed the assessment as "three-star" a status the newspaper described as "the worst rating possible."The AFR quoted NAB's chief risk officer David Gall as saying "culture and managing risk is a key focus for our executive leadership team and board". Gall said the internal audit cited by the AFR commenced in December 2014, a year after a new system was introduced. Gall replaced Bruce Munro as NAB's CRO in August 2014.