CME-1 Help: External Auditor Responsibility (Kuwait vs UK Companies Law)

I have been working as an external auditor in Muscat for the past two decades, and I am currently trying to sit for the CMA Institute exam in Kuwait. I am struggling a bit with the section on the internal control framework requirements, specifically the differences in reporting obligations under the Kuwait Commercial Companies Law compared to the UK standards. Could anyone shed some light on how the external auditor's responsibility for internal controls is specifically defined in the current syllabus for CME-1? I want to make sure I understand it correctly before I dive into the practice questions for this module. Thank you so much in advance for your help and insights. I really appreciate the support from this forum, as studying these new regulations is taking up a lot of my evening time. I look forward to hearing from you.