‹ HC-6.4.1 HC-6.4.3 › HC-6.4.2 Past version: Effective from 01 Jan 2011 to 30 Jun 2015 To view other versions open the versions tab on the right The internal audit function should be independent of the senior management, reporting either to the Board or its Audit committee (where applicable). January 2011 ‹ HC-6.4.1 HC-6.4.3 ›