Internal auditor cannot undertake GST audit of the same entity: ICAI

An internal auditor of an enterprise cannot undertake GST audit of the same entity, the CA Institute has said. This clarification comes in the wake of queries raised by stakeholders as to whether an internal auditor of an entity can also undertake GST audit of same entity under the Central Goods and Services Act 2017. Upon consideration at its recent Council meeting on September 26 and 27, the CA…