Section 24, THE BANK OF SIERRA LEONE ACT 2019

(1) The Chief Internal Auditor shall be responsible for - (a) performing periodic audits of the administration and operations of the Bank; (b) making recommendations to the Audit and Risk Committee and the Board on procedures and practices for proper risk management and supervising their implementation and reviewing the effectiveness of the procedures and practices on a continuing basis; (c) reviewing the financial statements and related documents of the Bank; (d) preparing and delivering to the Board, at least once every quarter, reports and recommendations regarding the financial statements and records, the budgetary and accounting procedures, the risk management and other controls implemented by the Bank, the efficiency and cost effectiveness with which the Bank operates, and any other matter within its competence and area of responsibilities, required by the Board or the Audit and Risk Committee.; (e) liaising with the external auditors of the Bank; and (f) any other assignment that may be given by the Board or the Audit and Risk Committee.