Internal audit
18.—(1) The Corporation must, whenever it considers appropriate, examine and evaluate (or, subject to paragraph (2), arrange for the examination and evaluation on its behalf of) its systems of internal financial control to ensure that they contribute to the proper, economic, efficient and effective use of the Corporation’s resources.
(2) The Corporation must not appoint any persons (“internal auditors”) to carry out the activities referred to in paragraph (1) on its behalf if such persons are appointed as external auditors under article 19(3).