Internal auditor appointment under 1956 act.

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(Querist)
28 November 2023 1) My query is that is internal auditor to be mandatorily appointed during fy 2011-12 for listed companies under companies act 1956 and any other provisions?
2)does an internal auditor appointment requires board approval during F.Y. 2011-12 under the Companies Act.1956 or any other provisions of the companies act?
3)Also under 2013 act was it mandatory to file MGT-14 for internal auditor appointment ?

Please advise.
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Asha Kanta Sharmapro badge

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Asha Kanta Sharmapro badge (Expert)
15 January 2024 https://www.icsi.edu/media/portals/86/Geeta_Saar_99_Internal_Audit.pdf

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