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Audit functions.
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52.— (1) An education and training board shall, in respect of internal audit functions, act in accordance with—
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(a) guidelines issued and directions given by the Minister, and
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(b) any requirements of, or directions given by, the Minister for Public Expenditure and Reform.
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(2) An education and training board shall cooperate in full with any other body nominated by the Minister to carry out the internal audit function.
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