‹ OM-3.7.1 OM-3.7.3 › OM-3.7.2 The CBB will not permit licensees to outsource their internal audit function to the same firm that acts as their external auditor. Amended: October 2015 Amended: January 2011 October 07 ‹ OM-3.7.1 OM-3.7.3 ›