Internal Audit Applicability Under Companies Act, 2013

Internal Audit Applicability Under Companies Act, 2013 Internal audit applicability is a critical concept for companies in India, impacting various aspects of their operations. The Companies Act 2013 outlines the rules and regulations determining which companies must have an internal audit function. This ensures strong internal…

Auditor and his role in a Company

Auditor and his role in a Company Audit is a corporate governance practice that is conducted to put a check on an entity. It is the thorough examination of complete books of accounts, transactions entered into by the company, physical…

Appointment of Internal Auditor

Appointment of Internal Auditor As per Section 138 of the Companies Act, a certain class of companies are required to appoint an internal auditor for conducting internal audit which evaluates the function and activities of the company. The internal auditor…