In assessing the adequacy of a Recognised Body’s internal and external audit arrangements, the Regulator may have regard to:
(a) the size, composition and terms of reference of any audit committee of the Recognised Body's Governing Body;
(b) the frequency and scope of external audit;
(c) the provision and scope of internal audit;
(d) the staffing and resources of the Recognised Body's internal audit department;
(e) the internal audit department's access to the Recognised Body's records and other relevant information; and
(f) the position, responsibilities and reporting lines of the internal audit department and its relationship with other departments of the Recognised Body.