contact@ijirct.org      

 

Publication Number

IJIRCT1201039

 

Page Numbers

183-186

Paper Details

A Study On Appointment Of Internal Auditors

Authors

Dr. Rajesh Kumar Agrawal

Abstract

According to Section 138 of Companies Act 2013, the internal auditor shall be either Chartered Accountant or Cost Accountant or such other professional as may be decided by the board to conduct Internal Audit functions and activities of the company. This study aims to explore whether the Companies in Mumbai area are appointing Internal Auditor and the reasons for not appointing Internal Auditor, if any and also to explore the expertise, qualities and capabilities which enables Company Secretary to perform the role of Internal Auditor. A questionnaire was designed and distributed to the companies located in Mumbai area. The result shows that the companies located in Mumbai area are appointing Internal Auditor. The research also provides the possible obstacles for non-appointment of Internal Auditor by the companies and how to remove such obstacles. This study also examines the steps to be taken to enable Company Secretary to perform the role of Internal Auditor.

Keywords

Company Secretary, Internal Auditor, Risk Management, Internal Control System

 

. . .

Citation

A Study On Appointment Of Internal Auditors. Dr. Rajesh Kumar Agrawal. 2015. IJIRCT, Volume 1, Issue 2. Pages 183-186. https://www.ijirct.org/viewPaper.php?paperId=IJIRCT1201039

Download/View Paper

 

Download/View Count

69

 

Share This Article