offence was between 2013 and 2017.
9. The applicant was an internal auditor of the SBFL for the financial
year 2008-09 till ... activities of inflating the accounts there was a hand of
my internal auditor Raman Bhuraria as well.
LTI
Kewal Krishan Kumar
Tihar Jail
these two respondents, A4 and A10 who were the external and
internal auditors of the Company, will influence the witnesses
and it would be difficult ... learned counsel appearing
for A10 submitted that though he was an internal auditor of
M/s SCSL, no statutory function was assigned
that they
were introduced to him by P.V.Krishna Prasad, internal auditor of the
Branch. S.P.Dayanidhi offered his property at Plot ... Sundaram. A-5 P.V.Krishna Prasad was the internal auditor of the
branch. A-6 W.V. Rajendra Prasad is a private individual
that they
were introduced to him by P.V.Krishna Prasad, internal auditor of the
Branch. S.P.Dayanidhi offered his property at Plot ... Sundaram. A-5 P.V.Krishna Prasad was the internal auditor of the
branch. A-6 W.V. Rajendra Prasad is a private individual
financial position.
Statutory Auditors Mr. Paresh K. Shah, Chaitanya Kalyankar and
internal auditors- Avinash Navle and Ramdas Shirke did not
perform their duties and responsibilities ... auditor. He is a certified
auditor by profession. He has conducted several audits. His
experience is of 30 years. He is a reputed auditor. There
register as the same might not come to the notice of Internal Auditors.
PW1 has further stated that he also did not make any entry ... register as the same might not
come to the notice of Internal Auditors. PW1 has further deposed that
he did not make any entry
Gupta (PNB Punjabi Bagh Branch)
PW22 Govind Swaroop Bhatt (Chief Internal Auditor)
PW26 Kirpal Singh Buddhraja
PW29 Pyare Lal (PNB Mall Road Branch)
(iii) Private ... Bhatt had investigated the matter as he was
posted as Chief Internal Auditor during the relevant time and even he
admitted in his cross-examination
Relieving Officer Shri Jahanbux
Ratansha Postwala, PW 18, Exh.1432, (19) Internal Auditor Shri
Sudharshankumar Jashvantrai Sharma, PW 19, Exh.1433, (20)
Pravinchandra Jaishanker Upadhyay ... This fact also stands substantiated by the evidence of Shri
Sharma, Internal Auditor of the bank Exh.1433.
22. The
accused
auditor
and Statutory Auditor. As per the First Information Report, A1 company
represented by its Directors A2 and A3 with the help of its internal ... otherwise, in the internal control
mechanism, failure, if any, on the part of the
company's internal/Statutory Auditors etc.
_____________
Page
opinion of handwriting expert on this aspect.
Certainly incomplete evidence of auditor is fatal to the prosecution.
Though large number of documents got marked ... evidence that,
periodically the account would be inspected by internal auditors.
Internal auditors did not notice any misappropriation of the
amount by the accused. Merely
