‹ HC-2.3.4 [deleted] HC-2.3.6 [deleted] › HC-2.3.5 Past version: Effective from 01 Jul 2007 to 31 Dec 2010 To view other versions open the versions tab on the right Internal audit functions must have terms of reference that clearly indicate: (a) The scope and frequency of audits; (b) Reporting lines; and (c) The review and approval process applied to audits. Adopted: July 2007 ‹ HC-2.3.4 [deleted] HC-2.3.6 [deleted] ›