El Contralor de Puerto Rico o sus representantes autorizados deberán intervenir en las cuentas y libros de la Corporación de Seguros Agrícolas de Puerto Rico con arreglo a la ley, así como en sus ingresos y gastos, contratos, arrendamientos, amortización de fondos, inversiones y otros asuntos relacionados con la situación financiera sobre los cuales el Contralor tenga autorización de acuerdo con la ley. Además, la Junta de Directores ordenará anualmente una auditoría independiente de la Corporación, que deberá hacerse por contadores públicos autorizados independientes. En dicha auditoría se observarán los principios de contabilidad generalmente aceptados para programas de seguros.
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