कंपनी अधिनियम, 2013 के तहत, लागत अंकेक्षण (Cost audit) केवल ऐसे पेशेवर द्वारा किया जा सकता है जो एक:

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?