External Auditor means the Corporation’s independent auditor; and
Internal Auditor means the person employed or engaged by the Corporation to perform the internal audit function of the Corporation;
Internal appeal means an internal appeal to the relevant authority in terms of section 74;
External Review means an independent review of an Adverse Benefit Determination conducted by an Independent Review Organization.
Internal audit means an independent appraisal activity within an agency for the review of operations as a service to management, including a systematic examination of accounting and fiscal controls to assure that human and material resources are guarded against waste, loss, or misuse; and that reliable data are gathered, maintained, and fairly disclosed in a written report of the audit findings.