Article 45
Effective from 2019-12-10 - Dec 09 2019
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| 1. | The Consumer Microfinance Company must establish an internal audit department reporting directly to the audit committee. The internal audit department shall be independent in performing its duties, and its employees shall not be assigned any other responsibilities. Tasks of this department may be outsourced. |
| 2. | The internal audit department manages and assesses the internal control system to ensure the extent to which the company and employees comply with applicable laws, regulations and instructions as well as the Consumer Microfinance Company's policies and procedures, whether outsourced or not. The internal audit department must have full and unlimited access to information and documents. |