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As per Section 138 of Companies Act, 2013 Internal Audit has been mandated upon certain classes of companies. Such companies are required to appoint a person as an Internal Auditor who must be CA or Cost Accountant or professional as prescribed. Companies are subject to conduct an internal audit as per there size and requirement.
The article contains relevant provisions of the act pertaining to the the said appointment and also the formats of required documents.
The article so written is based on the author's interpretation and should not be taken as a professional advice.
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