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Non-Banking Financial Companies (NBFCs) play a vital role in the Indian financial system by providing an array of financial services, ranging from loans and credit facilities to investment advice. As entities that operate outside the purview of traditional banks, NBFCs are subject to regulatory oversight to ensure financial stability and consumer protection. One critical aspect of this oversight is the NBFC audit, which serves to verify the financial integrity and compliance of these institution...
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Internal audit reporting serves as a cornerstone in promoting effective governance, risk management, and compliance within organizations. Adopting best practices in internal audit reporting is essential for ensuring that audit findings are communicated clearly, accurately, and timely, enabling management to take corrective actions and improve organizational performance. This paper outlines key best practices in internal audit reporting, encompassing various aspects such as content, format, commu...
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