(1) There shall be appointed by the President in accordance with the advice of the Council an internal auditor for the Service who shall in the performance of his functions be answerable to the Director-General.

(2) A Teaching Hospital Board shall appoint an internal auditor who shall be answerable to the Chief Administrator in the performance of his functions.

(3) An internal auditor appointed under this section shall at intervals of three months prepare a report on the audit carried out by him during the period of three months immediately preceding the preparation of the report and submit the report to the Director-General or the Chief Administrator as the case may be.

(4) The Director-General and the Chief Administrator shall as soon as practicable after receiving the report forward copies of it to the Chairman of the Council or the Chairman of the Board of the Teaching Hospital.