TERMS AND CONDITIONS

1. Scope and Acceptance

These Terms and Conditions govern the contract for the provision of services concluded at a distance between Internal Audit Profile and the Customer, in accordance with Decree-Law No. 7/2004, of 7 January (electronic commerce), and Decree-Law No. 24/2014, of 14 February (distance contracts), as amended.

They apply to the use of the Internal Audit Profile website and to the purchase of its online assessment service. In these Terms and Conditions, “Internal Audit Profile” refers to the service and its operator, identified in section 12, and “Customer” refers to the person or entity purchasing the service. Acceptance of these Terms and Conditions before payment is mandatory, as set out in section 6. Nothing in these Terms and Conditions limits the rights conferred on the Customer by mandatory law.

2. The Service

In accordance with the pre-contractual information requirements of Decree-Law No. 24/2014, the main characteristics of the service are described below.

Internal Audit Profile is an online assessment and consultancy service for internal audit functions. The Customer completes an online questionnaire, and a report is produced from the Customer's answers using the Internal Audit Profile methodology.

The report is based solely on the information provided by the Customer. It does not constitute an independent audit, a certification, a legal opinion or a guarantee of compliance with any standard or law, and does not replace independent professional advice where required.

3. Customer Responsibilities

In accordance with the principle of good faith that governs the performance of contracts under Portuguese law, the Customer undertakes to:

• provide information that is accurate and complete to the best of the Customer's knowledge;

• provide information about the Customer's organisation only where authorised to do so;

• refrain from submitting unlawful information or information that infringes the rights of third parties; and

• refrain from interfering with the operation or security of the website.

The quality of the results depends on the accuracy and completeness of the answers provided.

4. Price and Payment

In accordance with the applicable rules on price indication and pre-contractual information, the total price of the service is clearly disclosed before the order is placed.

The price, currency, taxes and any mandatory additional charges are shown before payment, and the Customer may review the purchase details before paying. Payment is processed by a specialised payment service provider.

The purchase is confirmed once payment has been successfully processed. The Customer then receives three emails:

• a payment receipt, sent by the specialised payment service provider;

• an email with the link to access and download the report, which also confirms the purchase and what the Customer accepted before payment (see section 6); and

• an invoice, issued in accordance with Portuguese tax legislation and sent by the invoicing service provider.

The Customer is advised to keep these emails for record purposes.

5. Access to the Report

The service is supplied by electronic means, in accordance with the contract concluded at a distance.

The Customer completes the assessment before payment, and the report is made available immediately after payment is confirmed. The report may be downloaded for a period of three days. The Customer should download and retain a copy during that period, as the report is not available thereafter.

Any difficulty in accessing or downloading the report should be reported to contact@internalauditprofile.com. The Customer's statutory rights in the event of non-supply or lack of conformity of the service remain unaffected.

6. Immediate Performance, Right of Withdrawal and Refunds

Pursuant to Article 17(1)(a) of Decree-Law No. 24/2014, of 14 February, as amended, the right of withdrawal does not apply to service contracts once the service has been fully performed, where performance began with the consumer's prior express consent and acknowledgment that the right of withdrawal is lost upon full performance.

Acceptance of these Terms and Conditions before payment is mandatory and is given by ticking a previously unticked checkbox containing the following statement, which includes a link to these Terms and Conditions: “I have read and accept the Terms and Conditions, expressly request immediate performance of the Internal Audit Profile service, and acknowledge that I will lose my statutory right of withdrawal once the service has been fully performed.” Once the checkbox is ticked, payment and, subsequently, the report will be made available. The Customer's selection is recorded at the time of purchase.

The Internal Audit Profile report is made available immediately after payment. Accordingly, the service is considered fully performed at that time, and the Customer is not legally entitled to a refund.

7. Intellectual Property

The website, methodology, questionnaire, software, report structure, templates and other content are protected under the Portuguese Code of Copyright and Related Rights and other applicable intellectual property legislation.

All rights remain with their respective holders. On purchase of a report, the Customer is granted a non-exclusive and non-transferable right to download, retain and use the report for the internal purposes of the Customer's organisation. Unless otherwise permitted by mandatory law, the Customer may not copy, modify, publish, distribute, share with third parties, resell, sublicense or commercially exploit the report or any protected element of the service without the prior written authorisation of Internal Audit Profile.

The purchase of a report does not transfer any intellectual property rights to the Customer. The Customer retains any rights held in the information provided.

8. Liability

The liability of Internal Audit Profile is governed by the Portuguese Civil Code, subject to the limits on the exclusion of liability set out in Decree-Law No. 446/85, of 25 October (general contractual clauses).

Internal Audit Profile provides the service with reasonable care and diligence. Reports reflect the information provided and the methodology applied at the time, and do not guarantee any business, financial, operational, audit or regulatory outcome.

Internal Audit Profile is not responsible for incorrect conclusions resulting from materially incorrect or incomplete information provided by the Customer, except where the law does not permit such exclusion. The website may occasionally be unavailable for technical, maintenance or security reasons. Nothing in these Terms and Conditions excludes or limits liability where the law does not permit it.

9. Privacy and Personal Data

Personal data is processed in accordance with Regulation (EU) 2016/679 (General Data Protection Regulation) and Law No. 58/2019, of 8 August.

Further details are set out in the Internal Audit Profile Privacy Policy, available on Privacy Policy.

10. Applicable Law and Dispute Resolution

In accordance with Law No. 144/2015, of 8 September, Internal Audit Profile informs consumers of the competent alternative dispute resolution entities.

These Terms and Conditions are governed by Portuguese law. Consumers also retain the protection of the mandatory consumer protection rules of their country of habitual residence.

Complaints may be submitted to contact@internalauditprofile.com or through the Electronic Complaints Book (www.livroreclamacoes.pt).

Consumers may refer disputes to the Lisbon Consumer Arbitration Centre (Centro de Arbitragem de Conflitos de Consumo de Lisboa), www.centroarbitragemlisboa.pt, or, where that centre is not competent, to the National Consumer Information and Arbitration Centre (CNIACC), www.cniacc.pt. Further information is available on the Portuguese Consumer Portal, www.consumidor.pt.

For Customers who are not consumers, the courts of the judicial district of Lisbon (Comarca de Lisboa) have jurisdiction. Consumers may also bring proceedings before the courts that have jurisdiction under the law.

11. Amendments

Consistent with the regime governing general contractual clauses established by Decree-Law No. 446/85, amendments to these Terms and Conditions apply only prospectively.

Internal Audit Profile may update these Terms and Conditions to reflect changes to the service or to applicable legislation. Amendments apply only to purchases made after publication of the updated version and do not affect purchases already made.

12. Service Provider Identification and Contact