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Dubai Financial Services Authority (DFSA): Contents

Dubai Financial Services Authority (DFSA)
Rulebook Modules
General Module (GEN) [VER44/07-19]
Sourcebook Modules
Consultation Papers
Policy Statements
DFSA Codes of Practice
Amendments to Legislation
Media Releases
Financial Markets Tribunal

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  • Internal audit

    • GEN 5.3.13

      (1) An Authorised PersonG must establish and maintain an internal audit function with responsibility for monitoring the appropriateness and effectiveness of its systems and controls.
      (2) The internal audit function must be independent from operational and business functions.

      Derived from DFSA RM01/2004 (Made 16th September 2004). [VER1/09-04]

      • GEN 5.3.13 Guidance

        The PersonG appointed as the Internal AuditorG of an Authorised Market InstitutionG is a Key IndividualG pursuant to AMI Rule 5.3.1.

        [Added] DFSA RM119/2013 (Made 14th July 2013). [VER33/07-13]

    • GEN 5.3.14

      An Authorised PersonG must ensure that its internal audit function has unrestricted access to all relevant records and recourse when needed to the Authorised Person'sG Governing BodyG or the relevant committee, established by its Governing BodyG for this purpose.

      Derived from DFSA RM01/2004 (Made 16th September 2004). [VER1/09-04]

    • GEN 5.3.15

      An Authorised PersonG must document the organisation, responsibilities and procedures of the internal audit function.

      Derived from DFSA RM01/2004 (Made 16th September 2004). [VER1/09-04]