Who can be internal auditor?

also  refer this EXPERT OPINION ON THIS ISSUE...

/experts/about-internal-auditor-extremely-urgent-1177739.asp#.UNVsDSA4zzI

PSJ90 & KARAN TELI & NAYAN THANKS FOR CLEARING MY DOUBTS-

" This doubt is cleared.......
A private co which outsources its accounts writing function to a NON CA FIRM, can outsource its internal audit function also TO A NON CA FIRM..."

LAST DOUBT
BUT WHO WILL SIGN THIS INTERNAL AUDIT REPORT PREPARED BY SUCH NON CA (ACCOUNT WRITING FIRM)?

Is is to be signed by

OWNER OF SUCH NON CA FIRM WHICH WRITES ACCOUNTS in TALLY?

OR BY A CHARTERED ACCOUNTANT?

OR BY THE BOARD OR MANAGEMENT OF PVT LTD CO?

I a one Line I would like to say that "Any person can be appointed as an Internal Auditor the only requirements are that he shuold have the "PROFESSIONAL COMPETENCY"  and "INDEPENCENCE" .

any person with requisite skill in auditing can undertake internal audit(since no legal requirments for internal auditor qualification) and regarding signature, it should be made by the person entrusted with the audit and if a firm is entrusted then any partner in such firm. A CA cannot obvioulsy sign since the audit is entrusted to a non CA firm and a CA who has not done the internal audit  cannot sign the report. Further Board of directors also do not have any collective responsibility for an outsourced internal audit engagement