D.2.5

The issuer should have an internal audit function. Issuers without an internal audit function should review the need for one on an annual basis and should disclose the reasons for the absence of such a function in the Corporate Governance Report.
 
Notes:
 
1 An internal audit function generally carries out the analysis and independent appraisal of the adequacy and effectiveness of the issuer's risk management and internal control systems.
 
2 A group with multiple listed issuers may share group resources to carry out the internal audit function for members of the group.