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Internal audit

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(Querist)
08 November 2012 Is Internal audit is applicable on all Public compabies or there are some conditions for its applicability on public & private companies.
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CA PARAS BAFNA

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CA PARAS BAFNA (Expert)
11 November 2012
Requirement of Internal Audit:

In the case of listed companies and/or other companies having a paid-up capital and reserves exceeding Rs.50 lakhs as at the commencement of the financial year concerned,
.
or
.
having an average annual turnover exceeding five crores rupees for a period of three consecutive financial years immediately preceding the financial year concerned,
.
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