The process begins with the formulation of policy at the highest levels of command and government, and extends to the direction and control, sometimes in fine detail, of all aspects of service life. Managers need to interpret the environment in order to plan, organise, direct, coordinate and control the efforts of their organisations. As an institutional process, management of defence is situated between defence policy formulation and actual command and control of the military forces. The process should address areas of action such as defence resource management, personnel management, and acquisition management. Defence management is important as it strives towards effectiveness and efficiency of the defence forces, ensuring they fulfil their duty of providing public security and defence against external threats in the best possible way. By ensuring resources are spent responsibly and strategically, in a manner that is consistent with the wider national security policy, defence management contributes good governance. This implies strong adherence to transparency and accountability at all organisational levels and the existence of an effective oversight system