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(1) The public accounts, accounts of departments and statutory corporations and other public institutions provided for by this Act shall be audited in accordance with the provisions of the Audit Service Act, 2000, (Act 584) and Regulations made under that Act.

(2) The internal audit of departments and statutory corporations and other public institutions provided for by this Act shall be conducted in accordance with any enactment for the time being regulating internal auditing of departments, statutory corporations and public institutions.