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NATIONAL STOCK EXCHANGE OF INDIA LIMITED Compliance FREQUENTLY ASKED QUESTIONS (FAQs) INTERNAL AUDIT 1. To whom is Internal audit applicable? All the stockbrokers and clearing members, who have transacted

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What is internal audit?

Internal audit is a systematic and independent process that evaluates an organization's operations, controls, and governance processes to ensure effectiveness, efficiency, and compliance with applicable regulations.

Who is required to file internal audit?

Internal audit is typically required to be filed by organizations, including corporations, government entities, and non-profit organizations, to assess their internal controls and compliance with internal policies and external regulations.

How to fill out internal audit?

Filling out an internal audit involves gathering relevant information about the organization's operations, processes, and controls. This information is then analyzed, reviewed, and documented by internal audit professionals or designated individuals within the organization using established auditing standards and procedures.

What is the purpose of internal audit?

The purpose of internal audit is to provide assurance to management and stakeholders that an organization's operations are effectively and efficiently managed, risks are identified and mitigated, and financial reporting is accurate and reliable. Internal audit also helps in identifying process improvements and areas of non-compliance or fraud.

What information must be reported on internal audit?

The specific information to be reported on an internal audit may vary depending on the organization's industry, regulatory requirements, and internal policies. However, common information reported includes findings and recommendations regarding control weaknesses, areas of non-compliance, identified risks, and the status of corrective actions.

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