‹ OM-2.7.3 OM-2.8 Intra-group outsourcing › OM-2.7.4 In all circumstances, Board and management of licensees must retain responsibility for ensuring that an adequate internal audit programme is implemented, and will be held accountable in this respect by the Agency. ‹ OM-2.7.3 OM-2.8 Intra-group outsourcing ›