The internal audit function was outsourced to Messrs. Tan & Associatesa firm of Chartered Accountants on 16 June 2004. The appointment was approved by the Securities Commission Malaysia on 7 June 2004. The current service agreement is effective 1 July 2010 and shall remain effective until termination of service is issued by either party.

Tan & Associates was established in 1993 to provide a full range of professional services with disciplines in accounting, audit, corporate finance, taxation and a wide range of advisory and consultancy services. The designated person responsible for the internal audit function of SSB is headed by Datin Patricia Koa, a partner of the firm. She has over 20 years of working experience in the profession prior to joining Tan & Associates in 2002.