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Compliance FAQ



  • On whose demand, Internal Audit is carried out?

    Anyone can ask for an internal audit by requesting Audit & Management Advisory Services (AMAS). AMAS executes the audit request upon the availability of audit staff and by analyzing the importance of subject matter through evaluating the relative risk of the topic whether to include in the annual audit plan or not.

  • Can shareholders be eligible enough to initiate audit requests again even though the company has recently undergone the audit procedures?

    The company must carry out an audit process if the request is initiated by a shareholder or group of shareholders holding the company’s number of shares or value of shares equivalent to at least 10 percent or more than that. Shareholders must submit a written audit request in the name of the company’s directors at least one month before the end of the financial year to the company’s registered office.

  • What is the role of Audit & Management Advisory Services (AMAS)?

    Audit and Management Advisory Services is an independent internal audit unit with a board-approved charter that gives legislative powers. It can be freely accessible to all financial records, general ledgers, files and data of educational institutes and health system Institutes without any restriction and constraint. AMAS recommends improvements based on their audit insight and ensure implementation of those recommendations based on financial monitoring and surveillance.