Division 3.3

For a periodic review of all processes, the organisation shall have an internal auditing system which is independent, impartial and acts in a transparent way. This system shall have procedures in place to:

1. (a)

   develop an internal audit plan, which may be revised depending on the results of previous audits and monitoring of performance;

2. (b)

   analyse and evaluate the results of the audits;

3. (c)

   propose and implement specific corrective measures or actions;

4. (d)

   verify the effectiveness of previous measures or actions.