Cost audit applicabilty in segment

If there's is a company engaged in manufacture of wheat flour but has a segment which is engaged in generation of wind energy and earning revenues from it, whether Cost Audit will be applicable to the company? If yes, then to the company or that segment? Please let me know of any rules in this regard. 

Replies (3)
cost audit will be applicable on wind energy only but all the unit will covered in cost audit report for reconciliation...

Thank you Sir! Can you please refer any rules in this regard? It would be of great help!

Sir, plz share your email address I will send you complete rules in this regard..

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