(1) If in the course of supervision, the Institute finds that an auditing company seriously violates the auditing rules, it can by way of an order for elimination of violations impose on the management board of the auditing company the additional measure to adopt and take the measures for:

- start preparation for the introduction of the performance audit and audit methodology by the Courts of Auditors,

start preparation for the introduction of the performance audit and audit methodology by the Courts of Auditors,

Each institution shall determine, in accordance with its specific features and its requirements, the scope of the mission of the internal auditor and shall lay down in detail the objectives and procedures for the exercise of the internal audit function with due respect for international internal audit standards.