as per section 138 of companies Act 2013 internal audit was applicable as per prescribed limits , my question is whether such appiontment of internal auditor is compulsory even if the company has internal audit department?
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Internal audit
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The internal auditor may be an employee of the company. So, a company may either engage external agency or have internal resources to conduct internal audit.
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[Rule 13 of the Companies (Accounts) Rules, 2014]
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