Audit of ifc

Wether statutory auditor can audit IFC and report thereon in his audit report? Is it allowed u/s 144 of the Companies act,2013?

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check this out

https://www.kpmg.com/IN/en/IssuesAndInsights/first-notes/Documents/ICAI-releases-revised-guidance-on-Internal-Financial-Controls-Over-Financial-Reporting.pdf

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