'ऑडिटिंग' (अंकेक्षण) शब्द की उत्पत्ति लैटिन शब्द 'audire' से हुई है, जिसका अर्थ है:

Management auditor reports to:

Cost audit is conducted under the direction of:

Under the Companies Act, 2013, internal audit is mandatory for every unlisted public company having a paid-up share capital of at least how much during the preceding financial year?