90Other matters

1. A standard may regulate, deal with, or otherwise relate to 1 or more of the following matters:

   Outsourcing

2. arrangements for any business, or functions relating to any business, of a deposit taker to be carried on by any person other than the deposit taker:

Significant transactions

3. when a transaction is a significant transaction in respect of which approval is required under subpart 5 of Part 2 and when a part of a business is material for the purposes of section 41:

Restrictions or prohibitions on activities

4. restrictions or prohibitions on either or both of the following:
   1. the activities that a deposit taker may carry out other than in their capacity as a deposit taker:
   2. the activities that a deposit taker (other than an overseas person) may carry out outside New Zealand:

Internal controls and internal assurance function

5. internal controls and assurance, including—
   1. internal controls in connection with organisational structure, accounting systems, checks and balances, and safeguarding property; and
   2. the review and assessment of the adequacy and effectiveness of internal controls; and
   3. the performance of an independent and effective internal assurance function:

Matters prescribed in regulations

6. any other matters that may be prescribed in the regulations.

7. In this section, internal assurance function includes—

8. assessing policies, processes, and internal controls; and
9. providing assurance that policies and processes are being complied with.