Internal Audit

Dear All,

Please reply to my query:-

As per companies Act 2013, S.138 says internal auditor must be a professional and employee of the company can also be appointed as internal auditor. Now suppose a company which fulfills the required criteria for appointment of internal auditor and appointed Mr.X, employee who happens to be a chartered accountant as internal auditor. Now whether he should not do any other job apart from internal audit or he can do if some other work assigned to him. 

I heard that there is one circular of MCA regarding above but not able to find. Is there any...... Please reply

Regards

Jagadish