‹ Internal Audit within a Group or Holding Company Structure HC-6.5.62 › HC-6.5.61 The internal auditors who perform the internal audit work at the bank must report to the bank's audit committee, or its equivalent, and to the group or holding company's head of internal audit. Added: April 2018 ‹ Internal Audit within a Group or Holding Company Structure HC-6.5.62 ›