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Charter

10.INTERNAL AUDITING OF THE ASSOCIATION

Internal auditing is essential for the Association. Internal auditing function may be carried out by the General Assembly, the Board of Directors or the Board of Auditors, or may be entrusted to an independent auditing organization. That auditing was performed by the General Assembly, by the Board of Directors or by independent auditing organizations will not release the Board of Auditors from its obligations.

The Board of Auditors shall verify, according to the principles defined in the Association Charter and in intervals not exceeding one year, whether the Association has operated in line with the objective indicated in the Charter for the fulfillment of its objective, whether accounts and records have been kept in agreement with the regulations and the Association Charter; the Board of Auditors shall report the results of its findings to the Board of Directors and to the General Assembly when it convenes. Upon request of the members of the Board of Auditors, all the requested information, documents and records must be made available or presented by authorized officials of the Association, and any requests to access executive offices, establishments and annexes must be granted

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