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        IBC

        Regulation 34 - Audit of information technology framework

        Insolvency and Bankruptcy Board of India (Information Utilities) Regulations, 2017
        Chapter VI
        DUTIES OF INFORMATION UTILITIES

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        Audit obligations for information utilities require annual external IT audits and prompt Board submission within a set timeframe for governance compliance. An information utility must appoint a qualified external auditor annually to audit its IT framework, interfaces and data processing systems; the auditor shall report to the Governing Board, and the information utility must submit that auditor report with any Governing Board comments to the Board within one month of receipt.
                          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.

                                Audit obligations for information utilities require annual external IT audits and prompt Board submission within a set timeframe for governance compliance.

                                An information utility must appoint a qualified external auditor annually to audit its IT framework, interfaces and data processing systems; the auditor shall report to the Governing Board, and the information utility must submit that auditor report with any Governing Board comments to the Board within one month of receipt.


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