‹ HC-6.4.4 HC-6.4.6 › HC-6.4.5 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. October 2019 ‹ HC-6.4.4 HC-6.4.6 ›