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- UGC NET
- Commerce
Internal auditor is appointed by the: (a) (b) (c) (d) company secretary 14. board of directors of the company shareholders of the company institute of chartered
Internal Auditor is appointed by the: (A) (B) (C) (D) Company secretary 14. Board of Directors of the company Shareholders of the company Institute of chartered accountants of India
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Nachiket Gharat
Thank you... in our study material option B is given as an answer
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Ronak kumari upadhyay
Person to be appointed as Internal Auditor shall either be a chartered accountant or a cost accountant, or such other professional as may be decided by the Board. Internal auditor may or may not be an employee of the company.
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Ronak kumari upadhyay
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The answer is 'A'
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Ronak kumari upadhyay
The board of directors shall appoint of internal auditors by means of resolution passed at board meeting conducted physically or by audio-video means as per sec 179(3)/Rule 8. As per Sec 117 the Board has to file resolution (passed in pursuance of sub-section (3) of section 179) with ROC in MGT-14 within 30 days from passing the resolution.