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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Internal audit requirement mandates prescribed companies to appoint qualified internal auditors and follow government-prescribed audit intervals.</h1> Prescribed classes of companies must appoint an internal auditor-either a chartered accountant, a cost accountant, or another professional chosen by the Board-to conduct internal audits of company functions and activities; the Central Government may, by rules, prescribe the manner and intervals for conducting and reporting such internal audits to the Board.

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