CRA-10.3.17
  A 
  (a) Outsourcing of their internal audit function (ref. CRA-6.6.40)
  (b) Material intra-group outsourcing (ref. CRA-6.6.37);
  (c) Outsourcing other material functions (ref. CRA-6.6); or
  (d) Other material outsourcing.
  Added: April 2019
 
  
        