Chapter
Secretarial Audit
Compliance Management, Audit & Due DiligencePart II: Audit & Due Diligence (60 Marks)
16 topics
- Auditing Standard on Secretarial Audit (CSAS-4)
- Concept & Advantages
- Legal Provisions
- Risk of Secretarial Auditor
- Code of Conduct
- Scope of Secretarial Audit
- Identification and Segregation of applicable Laws
- Verification of corporate conduct and compliance of Laws
- Board Composition
- Board Processes
- System and Process
- Detection of Fraud
- Reporting of Fraud
- Identification and Reporting of the events/actions having major bearing on Auditee’s affairs
- Impact of Audit Report
- Case Laws and Case Studies