What Indian Law Requires: Internal Audit Under the Companies Act 2013, CARO and Clause 49

Which companies must appoint an internal auditor under Section 138 of the Companies Act 2013, what CARO 2020 asks the statutory auditor to check, who can be appointed as internal auditor, the audit committee's duties under Clause 49 of the Listing Agreement, and who appoints the internal auditor.

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