أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
No. I think detail mentioned by Mr. Didarul Islam is sufficient. to this reply.
No; for annual audit independent External Auditor appointment is required. Internal Audit serves the objectives as intended by the management and in most cases they have to carry out prescribed activities. On the other hand External auditor is completely independent of the entity management. Separate auditor is required in order to remove the conflict of interest.