Funds operating under the provisions of Islamic Sharia shall have Sharia supervisory controls which consist of an Internal Sharia Audit Unit and an External Sharia Auditing Office, to carry out oversight of all Security transactions for the Fund to ensure compliance with the Sharia Standards and the relevant resolutions of the Authority. The External Sharia Auditing Office must be registered with the Authority and shall present its reports to the Fund’s Unit holders’ assembly.