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Corporate Governance Rule

FUNDAMENTALSInternal Audit
Internal Audit and CIMA's Corporate Governance Rule

How does internal audit interact with CIMA’s Corporate Governance Rule for Cayman Islands funds?

June 1, 2026

CIMA's Corporate Governance Rule sets minimum governance…

FUNDAMENTALSInternal Audit
Risk-Based Internal Audit for Offshore Investment Managers

What are the key components of a risk-based internal audit programme for an offshore investment manager?

June 1, 2026

A risk-based internal audit programme directs audit…

FUNDAMENTALSInternal Audit
Internal Audit Charter for Cayman Islands Regulated Entities

What is an internal audit charter and does a Cayman Islands regulated entity need one?

June 1, 2026

An internal audit charter defines the purpose, authority,…

FUNDAMENTALSInternal Audit
Audit Waivers

What is an internal audit function and is one required for a Cayman Islands regulated entity?

June 1, 2026

An internal audit function provides independent assurance…