In an Unlisted Public Company provision for appointing internal auditor is not applicable although Company voluntarily appoints Internal Auditor and filed MGT-14 to ROC, the appointed Auditor done their audit as per quarterly basis and prepares the Quarterly Reports. Do we need to place such reports in the Board Meeting and is there any necessity to file such reports to ROC?
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Regarding fillings of internal auditor
Replies (2)
The reports of Internal Auditor should be placed to the Board or Audit Committee. No internal auditor report need to be filed with the ROC.
Agreed with Mr. Srivastava, to add into it - the Internal Auditor generally attends the meeting to share his observations/ qualifications and to answer the queries of Audit Committee, if any.
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