(1) The fund shall maintain its organizational structure, manpower management, financial transparency and information system properly and maintain an internal control system as specified.
(2) For the purpose of sub-section (1), an auditor shall be appointed from among the auditors who have membership of chartered accountants from the organization established in accordance with the prevailing law to conduct the internal audit of the fund.
(3) When appointing an auditor in accordance with sub-section (2), the same person shall not be appointed as an auditor more than three times in a row.
(4) The remuneration, terms of service and other facilities of the auditor appointed in accordance with this section shall be as prescribed.