Internal audit.—
(1) Such class or classes of companies as may be prescribed shall be required to appoint an internal auditor, who shall either ... such other professional as may be decided by the Board to conduct internal audit of the functions and activities of the company. (2) The Central
Audit Committee may call for the comments of the auditors about internal control systems, the scope of audit, including the observations of the auditors ... Board and may also discuss any related issues with the internal and statutory auditors and the management of the company. (6) The Audit Committee shall
disclose the composition of the Audit Committee. (5) The auditors, the internal auditor, if any, and the Director-in-charge of finance shall attend ... vote. (6) The Audit Committee should have discussions with the auditors periodically about internal control systems, the scope of audit including the observations
maintain proper accounts including income and expenditure statements, internal audit report and statement audited by internal auditor specifying investments and other relevant records and prepare
Section 25C in THE FINANCE ACT, 2021
25C. Internal auditor.
(1) The Board shall, on the recommendation of the Audit Committee, appoint an internal auditor ... scope, functioning, periodicity and methodology for conducting the internal audit; (c) review and monitor the internal auditor’s performance and effectiveness of audit process
case may be. (g) Deputy Registrar, Assistant Registrar, Accounts Officer, Internal Auditor, Stores Officer, Engineers, Medical Officers and all other Administrative and Technical posts
case may be. (g) Deputy Registrar, Assistant Registrar, Accounts Officer, Internal Auditor, Stores Officer, Engineers, Medical Officers and all other Administrative and Technical posts
case may be. (g) Deputy Registrar, Assistant Registrar, Accounts Officer, Internal Auditor, Stores Officer, Engineers, Medical Officers and all other Administrative and Technical posts
case may be. (g) Deputy Registrar, Assistant Registrar, Accounts Officer, Internal Auditor, Stores Officer, Engineers, Medical Officers and all other Administrative and Technical posts
case may be. (g) Deputy Registrar, Assistant Registrar, Accounts Officer, Internal Auditor, Stores Officer, Engineers, Medical Officers and all other Administrative and Technical posts
