Whether auditor has to report on internal financial controls of a section:8 company?

MCA vide it's notification dates 05-06-2015 provide exemption from IFC to private companies including:
- OPC
- Small Company
- Turnover < 50 crore as per last audited Bsheet
- Borrowing from Bank or FI <25 crore during FY

Plus they should not have default in filling it FS u/s 137 or annual return To registerar u/s 92