There shall be an internal audit function which shall conduct independent, internal audits in conformity with generally accepted international auditing standards and, as the case may be, investigations in conformity with policies and procedures established by the Executive Director.
应设立一项内部审计职能，按照已被普遍接受的国际审计准则进行独立的内部审计，并视情况，按照执行主任确立的政策和程序开展调查。