அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
(1)
The Chief Accounting Officer of a Ministry shall appoint an Internal Auditor to such Ministry and the
Accounting Officer of each Department coming under such
Ministry shall appoint a competent auditor to carry out the
Internal Audit of such Department, and every other auditee entity shall have its own Internal Auditor, who is to perform an internal audit duly appointed by the governing body of such auditee entity.
(2)
Where an Internal Auditor has not been appointed under subsection (1), such appointment shall be made within a period not exceeding two years from the date of operation of this Act.
(3)
An Internal Auditor appointed under subsection (1)
shall directly report to the Chief Accounting Officer, the
Head or the governing body of such auditee entity, as the case may be, for the purposes of this Act.
(4)
Copies of all reports submitted by the internal auditors under subsection (3) shall be forwarded to the Department of Management Audit.