Citation Audit

Citation: Article 9 2. ¶ 1 (b) – internal controls and an independent audit function to test the internal policies and procedures referred to in point (a) of this paragraph and the controls in place in the obliged entity; in the absence of an independent audit function, obliged entities may have this test carried out by an external expert.

Control: CC ID 684 – Establish, implement, and maintain an audit program.