Internal auditor is a person appointed by the board to conduct internal audit of the functions and activities of the company.
source https://www.caclubindia.com/articles/appointment-of-internal-auditor-under-companies-act-2013-46037.asp
source https://www.caclubindia.com/articles/appointment-of-internal-auditor-under-companies-act-2013-46037.asp
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