Internal audit of listed public company

aCCORDING TO SECTION 144 OF companies act 2013, an auditor appointed under this act shall provide to the Company only such services as are approved by the Board of Directors of the Companyor the Audit Committee as the case may be but shall not include any of the services which is given by auditor either by himself or through his relative which also includes internal audit.

And as per section 147, if auditor contravens the provisions of section 144 , he shall be punishable with fine of 25000 and extend to 5 lakh.