The company shall establish a department/ an office/ a unit for internal audit, which shall enjoy full technical independence, in accordance with the following: 1. It shall be affiliated to the audit committee and, accordingly, to the Board of Directors. 2. A manager of internal audit department/ office/ unit shall be appointed directly and based on nomination by the audit committee. 3. The Board of Directors shall identify the roles and responsibilities of the internal audit department/ office/ unit.