Planning of Internal Audit Assignments

CA. Heet Shah , Last updated: 07 June 2021  
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Rule 13(2) of Companies Act, 2013 requires the Audit Committee or its Board to formulate the overall internal audit plan of the company. In consultation with the Internal Auditor, they are required to formulate the scope, functioning, periodicity, and methodology for conducting the internal audit.

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Published by

CA. Heet Shah
(Tax Consultant & Practitioner)
Category Audit   Report

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