failed to
understand that accounts of the appellant are audited by internal
auditors, statutory auditors, Tax Auditors and even C & AG of India ... failed to appreciate that accounts of the assessee
are audited by internal auditors, statutory auditors, tax auditors and even
C&AG of India
audit report. The
Assessee also submitted that even the internal auditors from the co-
operative department also not appraised about the matter. It is only ... audit report. The Assessee also submitted that
even the internal auditors from the co-operative department also not
appraised the management about the matter
Certificate was issued by M/s Kuldeep Jaiswal & Co., the
internal Auditor of Sylvan.
On 17.08.2006, the High Court of Calcutta directed Sylvan ... Report of the
Administrator, basis a certificate issued by the internal Auditor of Sylvan,
without any independent assessment/verification made by the Administrator
cannot
Certificate was issued by M/s Kuldeep Jaiswal & Co., the
internal Auditor of Sylvan.
On 17.08.2006, the High Court of Calcutta directed Sylvan ... Report of the
Administrator, basis a certificate issued by the internal Auditor of Sylvan,
without any independent assessment/verification made by the Administrator
cannot
proper
Internal, Control and pre-audit. Further, it has got separate department
headed by Director of Internal Audit for regular Internal Audit and
Inspection under ... various expenses. The accounts of the appellant are audited
by internal auditors and statutory auditors under the Companies Act and
the Incometax-Act. Further
account-holders. One Mohammed
Samiulla (PW.1) having been appointed as Internal-Auditor to audit
the books of the accounts of the said Apex Bank ... account-holders.
One Mohammed Samiulla (PW.1) having been appointed as
Internal-Auditor to audit the books of the accounts of the said
Apex Bank
Tata Motors Ltd vs Commissioner Of Central Excise on 29 November, 2013
IN THE CUSTOMS
division and
sub-division are subject matter of internal audit carried out by independent internal
auditor, wherein 100% verification of all expenditure incurred by division ... division is being carried out by internal auditor. Further, the duty is also caste on internal
auditor to carry out physical verification of work done
said Apex
Bank were checked by the internal-checkers and reported to the
internal-auditors. If really there was any tracing-out of the
misappropriation ... then it was for the internal-checkers to report
the same to the respective internal-auditors, who would have in-
turn submitted the report
said Apex
Bank were checked by the internal-checkers and reported to the
internal-auditors. If really there was any tracing-out of the
misappropriation ... record. In
addition to the same, neither the internal-checker nor the internal-
auditor have also been examined. Therefore, there is no substance
