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5.5. Internal audit
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LEGAL ENTITIES LEGISLATION
FINANCIAL SERVICES LEGISLATION
REGULATIONS
RULES
GENERAL RULES
Guidance: Purpose of this rulebook
1. LICENSING OF CENTRE PARTICIPANTS
2. CONTROLLED AND DESIGNATED FUNCTIONS
3. CONTROL OF AUTHORISED PERSONS
4. CORE PRINCIPLES
5. SYSTEMS AND CONTROLS
5.1. General requirements
5.2. Outsourcing
5.3. Corporate governance
5.4. Compliance
5.5. Internal audit
5.5.1. Requirement to maintain internal audit function
5.5.2. Independence of internal audit function
5.5.3. Access to records and resources
5.5.4. Documentation of organisation, responsibilities and procedures
5.6. Conflicts of interest
5.7. Information barriers
5.8. Management of risks
5.9. Recordkeeping
6. SUPERVISION
SCHEDULE 1: REGULATED ACTIVITIES
SCHEDULE 2: ANCILLARY SERVICES
SCHEDULE 3: FORMS
SCHEDULE 4: MARKET ACTIVITIES
CONDUCT OF BUSINESS RULES
ANTI-MONEY LAUNDERING AND COUNTER-TERRORIST FINANCING AND SANCTIONS RULES
COLLECTIVE INVESTMENT SCHEME RULES
AUTHORISED MARKET INSTITUTION RULES
MARKET RULES
RECOGNITION RULES
DEMATERIALISED INVESTMENT RULES
RULES FOR PRE-IPO LISTINGS
SOVEREIGN BONDS RULES
BANKING BUSINESS PRUDENTIAL RULES
PRUDENTIAL RULES FOR INVESTMENT FIRMS
PRUDENTIAL RULES FOR INSURANCE INTERMEDIARIES
INSURANCE AND REINSURANCE PRUDENTIAL RULES
ISLAMIC BANKING BUSINESS PRUDENTIAL RULES
ISLAMIC FINANCE RULES
TAKAFUL AND RETAKAFUL PRUDENTIAL RULES
REPRESENTATIVE OFFICE RULES
AIFC AUDITOR RULES
AIFC Financial Technology Rules
COOPERATION AND EXCHANGE OF INFORMATION RULES
TERMS AND PROCEDURE FOR CURRENCY TRANSACTIONS
FINANCIAL SERVICES EXEMPT FROM CORPORATE TAX
GLOSSARY
FEES RULES
RULES ON CURRENCY REGULATION AND PROVISION OF INFORMATION ON CURRENCY TRANSACTIONS IN THE AIFC
RULES ON THE SUBSTANTIAL PRESENCE OF THE AIFC PARTICIPANTS APPLYING TAX EXEMPTIONS FOR THE PAYMENT OF CIT, VAT
MULTILATERAL AND ORGANISED TRADING FACILITIES RULES
AIFC RECOVERY AND RESOLUTION RULES
AIFC RULES ON DIGITAL ASSET ACTIVITIES
RULES AND MECHANISMS OF COOPERATION OF UNBACKED DIGITAL ASSET EXCHANGES AND/OR CENTRE PARTICIPANTS AUTHORIZED TO CARRY OUT DIGITAL ASSETS-RELATED ACTIVITIES WITH SECOND-TIER BANK OF THE REPUBLIC OF KAZAKHSTAN
POLICIES AND POLICY STATEMENTS
NOTICES
GUIDANCE
TEMPLATE
CONSULTATION PAPERS
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5.4.6. Documentation of monitoring and reporting arrangements and breaches
5.5.1. Requirement to maintain internal audit function
5.5.1. Requirement to maintain internal audit function
5.5.2. Independence of internal audit function
5.5.3. Access to records and resources
5.5.4. Documentation of organisation, responsibilities and procedures
