Provision 10.4 states “The primary reporting line of the internal audit function is to the AC, which also decides on the appointment, termination and remuneration of the head of the internal audit function. The internal audit function has unfettered access to all the company's documents, records, properties and personnel, including the AC, and has appropriate standing within the company.”The Internal Audit is truly the right-hand man of the AC. Thus, we notice how much empowerment is devolved to it. Show Notes1) Download the Singapore Code of Corporate Governance belowhttps://www.mas.gov.sg/-/media/mas/news-and-publications/code-of-corporate-governance-6-aug-2018-revised-11-jan-2023.pdf2) Join the preparatory course for the SCA examshttps://courses.learningluminaries.com/courses/sca-business-valuation-governance

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